ŠĻą”±į>ž’ £ž’’’ŒŽü’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’ģ„Į#` ųæįbjbj\.\. œ‰>D>D¹ŌgP’’’’’’¤\ \ \ ^ŗ DN N N b Š»Š»Š»8Ā»ü¾¼lb Õ7 6ĀDÄ(lÄlĂÄĆĘ>ĖTUĢ¬7777777$ß9hG<:7N ¼÷ƒĘ@ĆĘ¼÷¼÷:7ž ž lĂÄO7øüøüøü¼÷ž 8lÄN ‚Ä7øü¼÷7øüøü¦ 06 N ø‚Ä*Ā 0½­ļl>ČŠ»Ōų`P$ m7hÕ7tD×<4ś ×<Hø×<N øPĶęēŪ¤ øü‹ę„ļ­ĶĶĶ:7:7TüdĶĶĶÕ7¼÷¼÷¼÷¼÷b b b d¬Ę¹Äb b b Ę¹b b b ž ž ž ž ž ž ’’’’  Commonwealth of Massachusetts Department of Revenue 2007 Personal Income Tax Software Developer’s Guide Note: This document is based on 2007 Forms Complete subject to legislative action Part 1 General Information Tables Data Specifications 2007 Forms and Schedules Changes Contacts Document Revisions Tax Year 2007 Processing Year 2008 Part 1 Table of Contents TOC \o "1-3" \h \z  HYPERLINK \l "_Toc42325732" Introduction  PAGEREF _Toc42325732 \h 3  HYPERLINK \l "_Toc42325733" General Specifications  PAGEREF _Toc42325733 \h 4  HYPERLINK \l "_Toc42325734" Mailing Instructions  PAGEREF _Toc42325734 \h 5  HYPERLINK \l "_Toc42325735" PDF417 Suggested Specifications  PAGEREF _Toc42325735 \h 6  HYPERLINK \l "_Toc42325736" 1 Dimensional Barcode layout  PAGEREF _Toc42325736 \h 7  HYPERLINK \l "_Toc42325749" Table 1: Form ID  PAGEREF _Toc42325749 \h 14  HYPERLINK \l "_Toc42325740" Data Specifications  PAGEREF _Toc42325740 \h 15 Attachment inventory……………………………………………………………………………………… 16 Multiple instances of the same schedule 17 Taxpayer registration rules 17 Standard abbreviations 18 State abbreviations 18 Changes to 2007 Massachusetts Income Forms and Schedules 19 Vendor requirements for passing certification testing 21 Fixed (Exact) Positioning 21 The Department’s Acceptance Criteria…………………..……………………………………………….26 Massachusetts DOR Contact list 27 Document Revisions 28  Because of sizing issues when converted to PDF format, the data layouts are a separate document. Introduction The Commonwealth of Massachusetts, Department of Revenue (DOR) will be accepting 2-D barcodes on the Massachusetts Resident Income Tax return Form 1 with Schedules B, C, CB, D, E, HC, HC-A, INC, X/Y & Z/DI and Massachusetts Nonresident Income Tax return Form 1 NR/PY with Schedules B, C, CB, D, E, HC, HC-A, INC, X/Y Z/DI, NTSL-NR & F for tax year 2007. Failure to produce a 2D barcode on third party returns may result in taxpayers having their returns rejected and the imposition of penalties for noncompliance. See section “Changes to 2007 Massachusetts Income Forms and Schedules” for more information. See Technical Information Release TIR-04-30 for information on Electronic Filing requirements for Income Tax Taxpayers. All vendors must use the transparent films and the attached tables to determine field sizes and locations. Do not use the “Red” DOR published forms for anything more than general information. The “Red” forms have more text requirements than the vendor version. Also, a physically larger data area to accommodate handwriting means smaller data field length than the films. This significantly changes the appearance relative to the vendor version of the forms. The software must advise taxpayers to review their entire return for accuracy and completeness, paying close attention to: Carryover of data from schedules to the form especially if a schedule was added to the return subsequent to the initial return being prepared Social Security number correctness Name and Address information correctness If name and address has changed from the prior filing season, the name and address changed box must be checked The Department has experienced problems with taxpayer address information being incorrectly presented; specifically, the misuse, of the “Care-of” data field. Please review Taxpayer Registration Rules outlined later in this document; which include samples. The software must ensure that Name, Address and Social Security information is present prior to printing the return. Also, the software must contain a brief explanation of what a 2-D barcode is and inform taxpayers that any changes made to a return after printing will not be reflected in the 2-D barcode unless they print a new return. Handwritten changes on computer-generated returns are not acceptable and will be given lowest priority within the data workflow. Failure to print a new return after making changes will severely impact DOR processing and introduce errors. The software must ensure the timely update of 2D encoded data especially in the scenario of multi-pass data entry. Form M-2210, Form M-4868 & Schedule D-IS is not included in the 2 Dimensional barcode solution; if required, these forms must be included in the documentation sent to the Department as part of the annual Income Tax filing. Our electronic filing specifications have not changed; they still include the W-2 and 1099 forms. If the taxpayer prints the return, the Schedule INC should print. If the return is sent electronically, the W-2 and/or 1099 forms should be in the same format that you have sent to us in the past. Quality Assurance The software must ensure that printed data and encoded data in the 2-D barcode are an exact match, except where noted in this document. Any updates to data must be reflected in the 2D barcode prior to a return being printed. This becomes especially important when a return is updated after its initial creation. Changes to any document within a return must flow to every other area of the return, as appropriate. For example, a W2 arriving late to the taxpayer could necessitate an update to the Schedule INC, Form 1 and Schedule CB. A substantial increase in income could negate a schedule CB credit eligibility. This example also serves to illustrate the importance of reprinting and subsequently filing an updated return in its entirety. In the example, if a new schedule CB was not reprinted and submitted to the Department, the return would fail our validation process requiring a “Post Audit” review of the return. To help identify this type of scenario, the print date and time should be produced at the bottom of each page of every document of the return. Date format is discretionary upon the vendor. The location is to be at row 62, beginning at column 15. There must not be a user option to shut the timestamp off. For internal purposes, the vendor may choose to print company name, an identification number, control number, version number, etc. on the form or schedule. Row 62 between columns 45 and 75 may be used for this purpose. When trying to research a problem, some vendors have found this information helpful. General Specifications Alphanumeric Data Only 1 space between characters for word separation Left justified Numeric Data Whole dollar only, Rounded, Right justified Use whole dollar format Negative Numbers Leading dash (-), floating Unused Data No Zero fill, No Blank fill Paper size 8 1/2” x 11” Orientation Portrait Printing Single-Sided 12 Point 10 Pitch Courier Upper Case only text ½ inch margin – sides, top and bottom Lines per Vertical inch 6 (1/16th of an inch) Characters per Horizontal inch 10 (1/10th of an inch) Paper weight 20 lb Bond minimum (non-recycled) Paper Color White Print Color Black Print area Horizontal – first Row 4 Print area Horizontal – last Row 63 Print area Vertical – first Column 6 Print area Vertical – last Column 81 Prohibited Shading Screens in the text area Reverse Characters (white on black background) Rotated text (Landscape printing) Logos and Seals No Dollar signs in Numeric fields No Commas in Numeric fields No Decimal Points No Pennies No parentheses to represent Negative numbers No text in Numeric fields (such as “None”) The Department realizes that some specifications, such as paper and ink, are beyond the control of vendors. However, these specifications are critical to the successful implementation of the product and should be communicated to your customers. Mailing Instructions Refund Returns Massachusetts Department of Revenue PO Box 7001 Boston, MA 02204-7001 Payment Returns Massachusetts Department of Revenue PO Box 7002 Boston, MA 02204-7002 NOTE: It is imperative that ALL 2D barcoded personal income tax returns be sent to the applicable P.O. box noted above. ALL 2D barcoded returns sent to these P.O. boxes are prioritized. A 2D barcoded personal income tax return that is sent to any other Mass DOR P.O. box will be subject to delays in processing. PDF417 Suggested Specifications Encode type Normal PDF417 DPI 300 dpi Pixel shaving ON Code word count Variable Encryption Error Correction Level 4 Mils 10.0 Data Columns Variable Module Aspect Ratio 2.00 : 1 Data Rows Variable X Dimension 3 Location Reserved area top right corner of the forms Reserved space 3.75” x 1.5” Max Characters 1500 Field Delimiter Carriage Return End of File Delimiter “*EOD*” PDF 417 has error detection and correction capabilities. The more error correction is used, the less data can be communicated in the barcode. With respect to data capture, you either get 100% or nothing. Complete barcode read failures are very uncommon. The tax Application Programming Interface (taxAPI) sets parameters for correction/detection. These parameters should be observed and not altered. Based on the experience of previous filing seasons of 2-D barcode use, and due to the low level of deterioration of tax returns (compared to high media-abuse environments) the error correction level in the current market-provided DLL is set to level 4. A general rule that can be used to determine if a printer is capable of producing a 2-D barcode is if the printer can produce a graphic such as a tax agency seal or business logo, then the printer should be capable of producing a 2-D barcode that can be scanned. Pixel shaving is a technique that produces higher-quality barcodes when printed on lower-quality equipment like inkjet printers. Pixel shaving will result in improved read rates. In the DLL, pixel shaving will always be turned on. Increasing the x (horizontal) dimension of the barcode elements from the minimum of 7.5 mils to the maximum of 25 mils will produce the most readable barcodes, especially on low quality ink/bubble jet printers. Whenever possible, software vendors will create a barcode that uses the largest possible x element value for the given space. Users are advised that stretching or scaling the barcode (via copying the paper media or the like) changes its integrity and worsens readability; it should not be employed. 2-D barcodes should never be rotated. Rotating a 2-D barcode increases processing difficulty and introduces the risk of errors. Since PDF-417 barcodes are read in both the x (horizontal) and y (vertical) directions on a portrait page, rotating them from their natural position can render the barcode unusable. 1 Dimensional Barcode layout The 1-D barcode of twelve characters plus leading and trailing asterisks is described here. *112233345555* FieldNameCharactersValueMisc.1State ID2“MA”2Year2“07”3Form ID3Standard MASSTAX values.See Table 1 for complete list of Form IDs4Page Number1Page number for form or schedule.Physical page5Vendor ID4Company ID assigned by NACTP to Form Creator The following are the 1-D parameters: Code: 39 symbology Twelve characters Ratio: 2.5:1 wide narrow Height: One inch Length: 2 1/2 inches. An alphanumeric version of the 1-D barcode must appear in the exact position specified on the record layout. “X” dimension (the narrowest bar and/or space) must be at least 1.5 pts (approximately 20 mils or 3/144 “) Each bar in the barcode must be solid. Streaks in the barcode are unacceptable. A ¼” quiet zone around the barcode must be maintained (the bottom edge can have one print line (approximately 3/16”) of space below it) The following barcode represents a potential 1-D barcode for the 2002 Form 1 (DOR hand-printed version). MA020011M001  Table 1: Form ID The Form IDs below are used in both the 1-D barcode and the 2-D barcode header section. FormForm IDForm 1001Schedule B010Schedule C011Schedule CB026Schedule D012Schedule E013Schedule D-IS*027Schedule X/YSXYSchedule Z/DIZDISchedule INCINCSchedule HC029Schedule HC-A030Form 1 NRPY006Schedule NTSLNR/F021Form M-4868*046Form M-2210*016Schedule TDS*TDSSchedule RNR*RNRSchedule RFC*RFC * Not currently part of the 2D solution. Data Specifications General See specific form booklets for detailed line item instructions. Pending legislation may affect some line items. See instructions and DOR web site for any last minute updates. The Resident Form 1 layout (see part 2 of this document) contains select data from the Resident Form 1 Return, Schedule X/Y, Z, Schedule B, Schedule D and Schedule CB. Similarly, the Nonresident Form 1 (NR/PY) layout contains select data from Schedule X/Y, Z, Schedule B, Schedule D, Schedule NTSLNR and Schedule CB. Failure to produce a 2D barcode on third party returns may result in taxpayers having their returns rejected and the imposition of penalties for noncompliance. Those vendors whose software allows the user to choose to print the 2D barcode or not, should default to “print”. For those vendors who choose to allow DRAFT versions of a return to be printed, the Department would prefer a 2D barcode to be included in the draft printing. However, in lieu of the 2D barcode for a draft, please print the following text in the 2D reserved area: “DO NOT MAIL. MISSING 2D BAR CODE”. All forms and schedules are whole dollar only. To allow the paid preparer to verify that their printer can produce the 1D barcode, 2D barcode and anchors, the Department suggests that the software providers include a test page containing a 2D barcode, 1D barcode & anchors. Together, with appropriate instructions and text explaining what the barcodes are and why they are important, the Department hopes to avoid rejecting returns or imposing penalties for cases were barcodes are missing. For those returns prepared by someone other than the taxpayer, identifying fields Preparer Name, phone, and PTIN/EIN are mandatory. The software geared towards professionals, must insure that paid preparer information has been entered prior to printing. Form 1 The value of accurate taxpayer name and address information is self-evident and as important is consistency. To that end, attached below are standard address abbreviations that are to be used when formatting BOTH print and 2D address fields. Apartment, Suite, and Room numbers should be placed in the Apartment Number field. Acceptable values are numeric digits and alpha letters. DO NOT include the “Apt.” prefix, pound signs (#), dashes or any other special characters. Please discontinue the practice of concatenating street address and apartment number values. When printing, the apartment number should be a separate field on the form now. If the taxpayer or spouse is deceased, prefix the First Name field with the following text as appropriate. The text should be in all capital letters and, if need be, part of the first name would be truncated. Lastly, there is a space after the “F” in the word “OF” and the “R” in the word “OR”. ‘EST OF’ for primary taxpayer if deceased (always) ‘EST OF’ for spouse is primary is also deceased (filing status “Joint” only) ‘OR’ for spouse if primary deceased and spouse NOT deceased (filing status “Joint” only) ‘OR EST OF’ for spouse if primary is NOT & spouse IS deceased (filing status “Joint” only) In cases where a Decedent’s Return is to be filed, the Claimant’s Name must appear in the “Care-Of” line of the Address. When filing a Joint return, the spouse’s social security number must be present. In cases where the taxpayer/spouse has no social security number, they must complete and file Form SS-5 and obtain their SSN before completing their tax return. Form SS-5 is available at www.socialsecurity.gov, from the taxpayer’s local Social Security Administration (SSA) office or by contacting the SSA at (800) 772-1213. If the taxpayer is a nonresident or resident alien who does not have and is not eligible to obtain an SSN, they must apply for and obtain an Individual Taxpayer Identification Number (ITIN). Taxpayers can obtain an ITIN by completing and filing Form W-7, which is available at www.irs.gov or by contacting the IRS at (800) 829-1040. We will no longer accept NRANRANRA or APPAPPAPP as a valid SSN. When filing “Married Filing Separate”, the spouse’s social security number must be present. Line 8 has part A & B, which represents Unemployment and Mass State Lottery winnings. The data subtotals across to the Line 8 field. If a deduction is not being taken on Line 13, the number of children MUST be zero or blank. Care must be taken when programming the Rental Deduction amount, as the amount must be half the total rent for the year to a MAXIMUM of $3,000. In the event the taxpayer is eligible to take the “No Tax Status” designation, the remainder of the form MUST still be completed. If the Earned Income Credit is not being taken, the number of children MUST be zero or blank. See instructions for BOTH IRS (Federal) and Massachusetts State income tax for changes in thresholds to the EIC calculation. If the taxpayer so chooses, an optional tax rate of 5.85% may be chosen. Field 84 must be filled in for this rate to be used. The default rate (currently 5.3%) will be taken if Field 84 is not filled in. Form 1NRPY The value of accurate taxpayer name and address information is self-evident and as important is consistency. To that end, attached below are Standard Addressing abbreviations that are to be used when formatting the data for BOTH print and 2D encoded address fields. Total Income from US form 1040 allows negative values. For those vendors allowing Composite Returns to be filed using their software, the following apply: Residential Status (field 36) must be a “C” for Composite Return The SSN field should contain the Company FID Number Taxpayer Last Name must have a value of ‘NONRESPART’ Taxpayer First Name must have the company name in it. Overflow to the Care of Lines The street, city, state and zip fields should be completed adhering to same processing rules as any routine NRPY income tax return. There must be no Exemption Dollars There must be no Deduction Dollars Apartment, Suite, and Room numbers should be placed in the Apartment Number field. Acceptable values are numeric digits and alpha letters. DO NOT include the “Apt.” prefix, pound signs (#), dashes or any other special characters. Please discontinue the practice of concatenating street address and apartment number values. When printing, the apartment number should be a separate field on the form now. If the taxpayer or spouse is deceased, prefix the First Name field with the following text as appropriate. The text should be in all capital letters and, if need be, part of the first name would be truncated. Lastly, there is a space after the “F” in the word “OF” and the “R” in the word “OR”. ‘EST OF’ for primary taxpayer if deceased (always) ‘EST OF’ for spouse is primary is also deceased (filing status “Joint” only) ‘OR’ for spouse if primary deceased and spouse NOT deceased (filing status “Joint” only) ‘OR EST OF’ for spouse if primary is NOT & spouse IS deceased (filing status “Joint” only) In cases where a Decedent’s Return is to be filed, the Claimant’s Name must appear in the “Care-Of” line of the Address. When filing a Joint return, the spouse’s social security number must be present. In cases where the taxpayer/spouse has no social security number, they must complete and file Form SS-5 and obtain their SSN before completing their tax return. Form SS-5 is available at www.socialsecurity.gov, from the taxpayer’s local Social Security Administration (SSA) office or by contacting the SSA at (800) 772-1213. If the taxpayer is a nonresident or resident alien who does not have and is not eligible to obtain an SSN, they must apply for and obtain an Individual Taxpayer Identification Number (ITIN). Taxpayers can obtain an ITIN by completing and filing Form W-7, which is available at www.irs.gov or by contacting the IRS at (800) 829-1040. When filing “Married Filing Separate”, the spouse’s social security number must be present. Line 10 has part A & B, which represents Unemployment and Mass State Lottery winnings. The data subtotals across to the Line 10 field. Income apportionment (Line 13) requires special mention here. There are instances when a taxpayer and spouse each have different methods of apportioning their income. For example, a husband and wife are both long haul truck drivers. The husband may find it better to apportion his income generated in Massachusetts by the number of miles he drives in the state. The wife, who works part time, may find it better to apportion by the number of days she drives in Massachusetts. If the vendor software allows such a scenario, there is room set aside in the 2D barcode layout that allows for 2 sets of apportionment data to be captured. You will see that there are data items named “T Basis” (field 64) and “S Basis” (field 72) and they both refer to line 13a of the Form 1NRPY. If the vendor software does not allow for this scenario, then the series of “S” fields for line 13 are simply left blank. If not taking a deduction on Line 17, the number of children MUST be zero or blank. Care must be taken when programming the Rental Deduction amount, as the amount must be half the total rent for the year to a MAXIMUM of $3,000. In the event the taxpayer is eligible to take the “No Tax Status” designation, the remainder of the form MUST still be completed. If the Earned Income Credit is not being taken, the number of children MUST be zero or blank. See instructions for BOTH IRS (Federal) and Massachusetts State income tax for changes in thresholds to the EIC calculation. If the taxpayer so chooses, an optional tax rate of 5.85% may be chosen. Field 113 must be filled in for this rate to be used. The default rate (currently 5.3%) will be taken if Field 113 is not filled in. Schedule B Only one Schedule B per Return Filing is allowed. The Schedule B layout EXCLUDES data found in the Form 1 or NRPY layout. We do not want to duplicate data. Schedule C As many Schedule C per Return Filing as needed. An Employer Identification Number (EIN) is required if a taxpayer has any employees or meets any of the requirements outlined at: . We want all taxpayers that are required to have an EIN to enter it. Schedule CB The Schedule CB layout has fields NOT found in the Form 1 or NRPY layout. We do not want to duplicate data. As many Schedule CB per Return Filing as needed. Senior circuit breaker maximum amount is $900 (Lines 20 & 24). Maximum valuation on Line 2 is $772,000. Maximum amounts on Line 12 are: Single - $48,000; HOH - $60,000; Joint - $72,000 Schedule D Only one Schedule D per Return Filing is allowed. The Schedule D layout EXCLUDES data found in the Form 1 or NRPY layout. We do not want to duplicate data. Schedule D-IS New for 2003, one Schedule D-IS per Return Filing is required as needed. (not 2D enabled) Schedule E Only one Schedule E per Return Filing is allowed. Schedule HC New for 2007, Schedule HC is used for providing mandatory Health Care Insurance information as well as calculating the taxpayer’s personal exemption amount. The HC mandate includes full year residents and those part year residents who are still a resident on December 31, and who have been a resident for at least 63 days. Full year Nonresident and Nonresident Composite filers are exempt from filing Schedule HC. Those taxpayers who are under 18 years of age are exempt. All questions must be answered as appropriate to the Filing Status. Do NOT leave an answer blank. An unanswered question could result in a taxpayer’s Personal Exemption being denied. The Taxpayer Certificate Number and the Spouse Certificate Number can NOT be the same number. See instructions for more information or visit the Schedule HC web page at: HYPERLINK http://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Individuals+and+Families&L2=Personal+Income+Tax&sid=Ador&b=terminalcontent&f=dor_healthcare_healthcare&csid=Ador http://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Individuals+and+Families&L2=Personal+Income+Tax&sid=Ador&b=terminalcontent&f=dor_healthcare_healthcare&csid=Ador Schedule INC As many Schedule INC per Return Filing as needed. Schedule INC contains select W-2 and 1099 taxpayer and spouse data. There is no requirement that the paper versions of these forms be attached to the taxpayer’s return. It replaces up to 20 forms W-2, W-2G, 1099R, 1099MISC or 1099G. The taxpayer should retain these forms for 3 years. All Massachusetts W-2 and 1099 earnings and any associated withholdings must be reported on Schedule INC. This schedule MUST be included with the return. Failure to submit Schedule INC WILL delay any applicable refund, as the return will be considered incomplete. Multiple Schedule INC may be submitted as needed. Totals at the bottom of the schedule represent the totals for that page only. Use this matrix to determine where to get the data for the Schedule INC. The FID that’s required on the Schedule INC is located in Box b on the Taxpayer’s W2 form, but it is found elsewhere on the 1099-R form. State Income on the Schedule INC is found in box 1 of the W2G form, and box 1 of the Federal version of the 1099-G form. Taxpayer & Spouse Social Security amounts are only found on the W2 forms; no other forms have that data. FormFed ID No.State IncomeState WithheldTaxpayer Social SecSpouse Social SecW2Box bBox 16 & Box 8 as neededBox 17Box 4 & Box 6 as neededBox 4 & Box 6 as neededW2GTop Left CornerBox 1Box 14N/AN/A1099-RTop Left CornerBox 12Box 10N/AN/A1099-MiscTop Left CornerBox 18Box 16N/AN/AFed 1099-GTop Left CornerN/ABox 5N/AN/AMA 1099-GTop Left CornerBox 3 *Box 5N/AN/A (*) Massachusetts 1099-G has two fields on the bottom half of the form: one is the “Repayment” amount and the other is “Credits”. Both of which are subtracted from the amount in Box 3. Instructions for the taxpayer must be very clear on how to handle this form. Schedule NTSL-NR / F As many Schedule NTSL-NR / F per Return Filing as needed. If multiple Schedule F’s are required, then any data pertinent to the NTSL-NR must be cleared for subsequent versions. Special attention must be paid to fields 11 and 12 in the 2D layouts to track the multiple barcodes. Schedule X/Y Only one Schedule X/Y per Return Filing is allowed. Schedule Y does not allow for negative values in the money fields Schedule Z/DI Only one Schedule Z/DI per Return Filing is allowed. If there are more than four dependents, include subsequent data as part of an attachment. If there are more than three states, include subsequent data as part of an attachment. See instructions for details. Schedule TDS New for 2006 tax year, Schedule TDS was created for the specific purpose outlined in Massachusetts DOR (MDOR) Technical Information Release (TIR) 06-05. …taxpayer does not disclose any inconsistent filing position they will be subject to a penalty. TDS is NOT to be used for explanation statements. It is used ONLY for an explanation of inconsistent filing positions. This schedule is NOT 2D enabled. Other With the exception of Form M-2210 & Form M-4868, those forms and schedules NOT in Table 1 will not have a 2-D barcode and must be retained by the taxpayer for 3 years. Form M-2210 & Form M-4868 still must be sent with the return as needed. Attachment Inventory The inventory fields are in place to help the Department verify document integrity. If the inventory contains two Schedule Cs, then our recognition software will also equal two. We will be able to validate against misidentified forms and schedules, as well as request submission from the taxpayer who is truly missing forms and schedules. In the 2-D layouts below, field 10 represents an inventory - physical page count for the return. So for example, if the return only consists of a Form 1 and one Schedule INC, then the count would be 3: Form 1 front and back and 1 Schedule INC. Another example would be Form 1 and two Schedule Cs having a count of 6: Form 1 front and back and Schedule C front and back twice. In the event that a given 2-D barcode cannot be read, the inventory is repeated in every barcode. In the Form 1 2-D barcode, fields 11 through 19 show a breakdown of what is included in the taxpayer’s return. Most often, field 11 would be one (1), meaning there is one Form 1 in the return; field 12 could be either zero (0) or one (1); field 13 could be zero (0) or whatever the number of Schedule C’s which were included in the return. To reiterate for clarity, field 10 counts the number of sides of every piece of paper that has taxpayer data on it. However, fields 11 through 19 count the number of a given form type that is included in the return. Field 19 counts those form types NOT expressly represented in Fields 11 through 18. Field 19 should not include any worksheets (for example AGI calculation) nor should explanatory or overflow attachments be included. It should include any form or schedule (Massachusetts or Federal or Other State’s) to be mailed to DOR as part of the return being filed. Field number 17, in the Form 1 & NRPY specification documents, counts the number of Schedule X/Y & Schedule Z/DI being filed. This value can be zero, one or two. Multiple Instances of the Same Schedule Also in the 2-D layout, fields 11 and 12 are to be used when multiples of the same schedule are submitted. For example, if three Schedule C forms were sent as part of the return, then the first instance of the Schedule C would have field 11 as 1 and field 12 as 3. The second Schedule C would have field 11 as 2 and field 12 as 3; and lastly, the third Schedule C would have field 11 as 3 and field 12 as 3. If only one Schedule E was supplied, then field 11 and field 12 would both be 1. In the event that any given 2-D barcode cannot be read, the schedule inventory for the return is repeated in every barcode. Taxpayer Registration Rules The following rules are for both the PRINTED data and the ENCODED data in the 2-D barcode. In the event that this guide does not address a specific scenario, please refer to the ‘Postal Addressing Standards’ document at  HYPERLINK "http://pe.usps.gov/cpim/ftp/pubs/Pub28/Pub28.pdf" http://pe.usps.gov/cpim/ftp/pubs/Pub28/Pub28.pdf . Alpha characters must be in upper case only . Use no punctuation or symbols. If a fraction is part of the street address, enter a forward facing slash (/). Note: This is the ONLY symbol that may be used in the taxpayer name and address area. Hyphens and Apostrophes are also prohibited. . Do NOT include titles or ranks such as DR, MD, ENSIGN, SGT etc. . Use Roman Numerals (alpha character) for numeric suffixes . Never allow a space in a name field except as a prefix to JR, SR, II etc. . The SSN must be nine digits (no dashes) . An address of a Post Office Box is formatted in the following manor: PO BOX ####. All capital letters, one space between the “O” of “PO” and the “B” of Box, one space after the “X” in BOX, and as many digits as needed for the box number. . Use standard abbreviations for the suffix of the street name (included below). . Additional address field is a supplemental field used for “in care of” name and additional address information as needed. . If there is an Apartment, Suite or Room number in the address, that information should be placed in the Apartment Number field. Do not include the “APT” prefix or any characters other than numbers or letters. . In example 4, the address is the address of “Lenny Lawyer” NOT the taxpayer. In this example we are interested in the address of where any correspondence is to be sent. . Never abbreviate the name of a foreign country. When the address is outside the United States, the name of the country is keyed in the City field & “FC” is keyed in the State field. . Print Example 1 and 2 illustrates the order in which DOR will print the Address fields on an envelope. When we have no data for a field, we omit printing that line. . ZIP code can be 9 or 5 digits (no dash) Print Example 1DataField NamesPrint Order on the EnvelopeDAVID ADAMSTaxpayer NameDAVID ADAMSLIZ ADAMSSpouse NameLIZ ADAMS1 BADGER PLStreet C/O WI CHEATEM HOWEBOSTON MA 02126City State ZIPDIVISION OF TAXATIONC/O WI CHEATEM HOWECare of Line 11 BADGER PLDIVISION OF TAXESCare of Line 2BOSTON MA 02126Print Example 2DataField NamesPrint Order on the EnvelopePAT OCONNORTaxpayer NamePAT OCONNOR1 MAIN STStreet C/O WILLIAM WILLIAMSBOSTON MA 02128City State ZIP1 MAIN STC/O WILLIAM WILLIAMSCare of Line 1BOSTON MA 02128 The following examples map data to field names in the 2D Layout: Example 3Example 4JOE CAMPUSTaxpayer NameBILL BLASTTaxpayer NameAPT 1202Apartment NoC/O LEN LAWYERCare of Line 114 HARVARD STStreetSUITE 1123AApartment NoBOSTON MA 02127City State Zip121 SAMUELS AVStreetBOSTON MA 02128City State ZipExample 5Example 6PATRICK CLARKTaxpayer NameENRIQUE LOPEZTaxpayer NameLONDON WIP 691 QStreetSANTANA 12StreetENGLANDCity CHILECity FCStateFCState00000 0000Zip00000 0000Zip12543 ROYAL CTCare of Line 1PO BOX 478Care of Line 1Example 7Example 8PIERRE ROYTaxpayer NameFELIX UNGERTaxpayer Name75008 PARISStreetCOPENHAGENStreetFRANCECity DENMARKCity FCStateFCState00000 0000Zip00000 0000Zip99 RUE DE LIBERTADCare of Line 1C/O GENERAL DELIVERYCare of Line 1Example 9SEAN BROWNTaxpayer NameDUBLIN 1StreetIRELANDCity FCState00000 0000ZipTEA LTDCare of Line 177 EDEN QUAYCare of Line 2 . Military “APO” or “FPO” addresses . Enter “APO” or “FPO” in the first three positions of the city field . DO NOT enter the name of the city for “APO” and “FPO” addresses; and . Enter two-digit state code in the state field: State Code ZIP code range AA 34000 – 34099 AE 09000 – 09999 AP 96200 – 96699 and 98700 – 98799 . In the state field, use the standard two-digit abbreviation for the state or United States possessions. (included below) . If foreign address, enter country beginning in the state field Standard Abbreviations Air Force BaseAFOApartmentAPTAvenueAVBoulevardBLBuildingBLDCircleCIRCourtCTDepartmentDEPDriveDREast*EHighwayHWYLaneLNNorth*NNortheast*NENorthwest*NWNumberNOParkwayPKYPlacePLPost Office BoxPO BOXRoadRDSanSNSouth*SSoutheast*SESouthwest*SWSpaceSPSquareSQStreetSTSuiteSTETerraceTERUnitUNWayWYWest*W *abbreviate only when used as a direction State or U.S. Possessions Abbreviations Alabama ALAlaskaAKAmerican SamoaASArizonaAZArkansasARCaliforniaCAColoradoCOConnecticutCTDelawareDEDistrict of ColumbiaDCFederated States MicronesiaFMFloridaFLGeorgiaGAGuamGUHawaiiHIIdahoIDIllinoisILIndianaINIowaIAKansasKSKentuckyKYLouisianaLAMaineMEMarylandMDMarshall IslandsMHMassachusettsMAMichiganMIMinnesotaMNMississippiMSMissouriMOMontanaMTNebraskaNENevadaNVNew HampshireNHNew JerseyNJNew MexicoNMNew YorkNYNorth CarolinaNCNorth DakotaNDNorthern Mariana IslandsMPOhioOHOklahomaOKOregonORPalauPWPennsylvaniaPAPuerto RicoPRRhode IslandRISouth CarolinaSCSouth DakotaSDTennesseeTNTexasTXUtahUTVermontVTVirgin IslandsVIVirginiaVAWashingtonWAWest VirginiaWVWisconsinWIWyomingWY Changes to 2007 Massachusetts Income Forms and Schedules General Schedule HC is new for 2007. Refundable Film Credit has an associated schedule that is not image enabled. A Vendor Area was added to the bottom of all Forms and Schedules to allow Vendors to include proprietary information. This information must be limited to that which will help in troubleshooting problems should they arise. (company, software, version number, release code, etc.) Form 1 Personal exemptions is now a calculated value, please see Schedule HC. Calculation for Limited Income Credit adjusted due to introduction of Schedule HC. See instructions. The Name and Address change flag & Deceased flags moved above the Name & Address area. The maximum personal exemption amounts increased to $4,125 for single and married filing separate, $6,375 for head of household and $8,250 for married filing jointly No Tax Status amounts for married filing a joint return changed to $15,850 plus $1,000 per dependent and for head of household to $13,975 plus $1,000 per dependent; Limited Income Credits amounts for married filing a joint return changed to $27,738 plus $1,750 per dependent and for head of household to $24,456 plus $1,750 per dependent; Late additional line items from 2006 were moved to their logical places within the 2D layouts. Page two, has a new line 41 (Refundable Film Credit). Extension Payment field moved under Estimated Tax Payments. Subsequent lines renumbered. The order in which the fields appear in the 2D barcode has not changed. The new field is added at the end of the 2D barcode. In the area of Personal Exemptions, an age declaration related to the Schedule HC is new. This field is not in the 2D barcode. This field should match the same declaration of age found on the HC. There is pending legislation that may add a Veterans Bubble to the form. A space has been added to the end of the 2D barcode to account for this possibility. If the legislation does not pass, the field will be always blank. The legislation passed, however there are two Veterans Bubbles; one each for the taxpayer and spouse. As of this update (11/23/2007), field number 153 (Home Heating Deduction) is inactive and should be empty. Form 1-NRPY Personal exemptions is now a calculated value, please see Schedule HC. The Name and Address change flag & Deceased flags moved above the Name & Address area. The maximum personal exemption amounts increased to $4,125 for single and married filing separate, $6,375 for head of household and $8,250 for married filing jointly Late additional line items from 2006 were moved to their logical places within the 2D layouts. Page three, has a new line 46 (Refundable Film Credit). Extension Payment field moved under Estimated Tax Payments. Subsequent lines renumbered. The order in which the fields appear in the 2D barcode has not changed. The new field is added at the end of the 2D barcode. In the area of Personal Exemptions, an age declaration related to the Schedule HC is new. This field is not in the 2D barcode. This field should match the same declaration of age found on the HC. There is pending legislation that may add a Veterans Bubble to the form. A space has been added to the end of the 2D barcode to account for this possibility. If the legislation does not pass, the field will be always blank. The legislation passed, however there are two Veterans Bubbles; one each for the taxpayer and spouse. As of this update (11/23/2007), field number 185 (Home Heating Deduction) is inactive and should be empty. Schedule INC No Changes Schedule X No Changes Schedule Y Line 14 “Home Heating Fuel Deduction” has expired and subsequently removed; renumbered Schedule Y accordingly There is pending legislation that may add Home Heating Fuel Deduction back to the schedule. A space has been added to the end of the 2D barcode to account for this possibility. If the legislation does not pass, the field will be always blank. AS OF THIS UPDATE (11/23/2007), LEGISLATION TO REINSTATE THIS DEDUCTION DID NOT PASS. Schedule Z No Changes Schedule DI No Changes Schedule HC This schedule is required to be filed by all taxpayers regardless of age. New for 2007, this schedule is used to calculate the personal exemption for the taxpayer, which could impact the No Tax Status or Limited Income Credit calculations. Also may impact calculations for Excess Exemptions found in Schedules B & D. The age declaration on this schedule must match the field on the Form-1 or NRPY. Those taxpayers under 18 who are uninsured are exempt from any penalty. Schedule B No Changes to line items. However, please see Schedule HC. Schedule C No Changes Schedule CB Line 2 maximum has increased to $772,000 Line 12 maximums have increased to $48,000 $60,000 & $72,000 Lines 20 & 24 maximums have increased to $900 Schedule D No Changes to line items. However, please see Schedule HC. Schedule E No Changes Schedule NTSL-NR Calculation for Limited Income Credit & No Tax status adjusted due to introduction of Schedule HC. See instructions. Line 11, No Tax Status amounts for married filing a joint return changed to $15,850 plus $1,000 per dependent and for head of household to $13,975 plus $1,000 per dependent; Line 12, Limited Income Credits amounts for married filing a joint return changed to $27,738 plus $1,750 per dependent and for head of household to $24,456 plus $1,750 per dependent; Schedule F No Changes Schedule RNR Not 2D enabled Vendor requirements for passing certification testing DOR does acknowledge that not every vendor can maintain the same level of sophistication in terms of what types of tax scenarios its software can handle. DOR takes a fiduciary responsibility to the taxpayers in certifying a vendor as acceptable. DOR does expect vendors to provide the highest possible quality in the areas of appearance, functionality and accuracy in delivering their product to the market place. See Massachusetts Department of Revenue Publication ‘Handbook for Reproduction of Non-Scannable Department of Revenue Forms’ Section 1.3 for guidance regarding who needs to pass certification testing. To paraphrase: Any company that develops and uses substitute Massachusetts Department of Revenue forms MUST get approval from the Department. If the company develops substitute tax forms using its own tax software; develops tax software programs to be used with substitute tax forms developed by another company; or, develops substitute tax forms for other companies to use with their tax software, the company MUST get approval from the Department. The company must have forms reviewed annually prior to release of the substitute forms. The Department has noticed that some customers were submitting returns created by pre-approved, but outdated software. DOR mails those returns back to taxpayers with an explanatory letter. Vendors who pass certification must provide a copy of their DOR Approval letter to tax practitioners or other tax software and substitute tax form vendors. Vendors are encouraged to submit test samples early to avoid approval delays. DOR will make every effort to review and approve forms within 10 days of receipt. See contact list for where to submit test forms. Forms will be tested for format and readability in the order in which they are received by the Department. DOR only approves the appearance of the printed substitute form, the 1-D barcode value and the 2-D barcode readability. DOR does not certify the logic of specific software, nor calculations entered on any forms. DOR does not approve specific equipment or the process used in producing the substitute forms, but does require that the substitute forms meet the Department’s standards. Failure to comply with these requirements WILL cause returns to misread and reject as errors in processing. As a result, issuance of refund checks will be slowed to customers. DOR will capture vendor data and monitor processing results. Specifically the Department will track readability of returns with respect to field read rates, as well as tracking 2-D barcode read problems. Each page has a unique 1-D barcode that the imaging software uses to identify the page in the event that the 2-D barcode cannot be read. Fixed (Exact) Positioning DOR requires exact positioning for all data elements on every form and schedule for certification, as well as the 2-D barcode readability. Certification status will be posted on the DOR’s web site at  HYPERLINK "http://www.mass.gov/dor" http://www.mass.gov/dor All optical scanner enabled forms are required to have anchors. The anchors must be placed in accordance with the Department’s exact positioning requirements for that form. Each form must contain the exact number of tax data fields, taxpayer ID fields, line items, optical mark fields and keying symbols as the state issued form. The position of all OCR-readable fields must appear in the exact location as specified in the record layout. Returns not following the exact positioning requirements will be given a lower priority than those following the requirements. DOR has an Imaging based automatic data capture system in place. Image based technology requires exact positioning for data to be captured. In the event that a 2-D barcode is unreadable, the exact positioning will allow software to capture and “read” the data. Anchors . Four anchors; one in each corner; must be present on all pages . Anchors must be in the exact same location on all pages and must be in the exact location specified in the transparent films sent to each vendor . Each anchor must consist of an angle bar formed by the intersection of one horizontal and one vertical line . Line thickness should be 3 points (3/72”). . Line length should be ¼” . No solid, filled (black) area should be with 2cm (approximately ¾”) of any anchor Data Entry Keying Marks . Data Entry keying symbols must be produced where applicable. If you are unable to reproduce an arrow, you may substitute a bullet. Optical Mark Fields . A single upper case “X” must be used to indicate a response in an optical mark field . No underlining or enclosing of optical mark fields . One blank character space must immediately proceed and follow an optical mark field . If a field is not applicable, it must be left blank. Negative Amounts . Negative amounts or losses must be preceded by a minus sign (“-“) . Use of parentheses or “X” boxes is not acceptable . Language regarding the use of “X” boxes must not be printed on the substitute forms Signature Area . Taxpayer signature and paid preparer information and signature area must be formatted in the same manner as the official Department form . Underlining is permitted only in the area allotted for the taxpayer, spouse and paid preparer’s signatures Privacy Act Notice . “Privacy Act Notice available upon request” verbiage must appear on page 1 of the return . The verbiage should appear where indicated on the transparent films provided to the vendors . If need be, the verbiage may be printed elsewhere, provided that it not interfere with any OCR fields . The Privacy Act Notice must be made available to the software user by the software developer. . The ‘Notice’ may be presented in either printed “hard-copy” or software “soft-copy” formats The Department’s Acceptance Criteria . Can we read the 2-D barcode? . Is there a 2-D barcode on every page? . Is the data within the 2-D barcode located in the correct field? . Can we read the 1-D barcode? . Is the 1-D barcode correct on each page? . Are the 1-D and 2-D barcodes correctly sized and located? . Using the transparent films provided to the vendors, do anchors and fields on the test samples line up to the films, within REASONABLE tolerances? . Those vendors providing Massachusetts Personal Income Tax Forms and Schedules must pass BOTH the 2D and exact positioning requirements. Massachusetts DOR Contact List Creaghan Trainor Publishing Services - Forms Design 100 Cambridge St. Boston MA 02210  HYPERLINK "mailto: trainorc@dor.state.ma.us "  trainorc@dor.state.ma.us  617-626-2812 Kara Tempesta ISO 3rd floor 200 Arlington St. Chelsea MA 02150  HYPERLINK "mailto: Tempestak@dor.state.ma.us"  Tempestak@dor.state.ma.us 617-887-5172 NOTE: It is imperative that all SCANNABLE personal income tax form samples be sent to the address mentioned above. All SCANNABLE personal income tax form samples sent to this address are prioritized. Any SCANNABLE personal income tax form sample that is sent to any other Mass DOR mailing address will be subject to delays in form testing/approval Other Resources: The National Association of Computerized Tax Processors (NACTP) website -  HYPERLINK "http://www.nactp.org/" http://www.nactp.org/. The ‘Computerized Industry Standards’ document is particularly helpful. Federation of Tax Administrators (FTA) website  HYPERLINK "http://www.taxadmin.org" www.taxadmin.org. The 2-D Barcode Standards document is a good source for vendors who are being introduced to 2-D barcode technology. Massachusetts Department of Revenue website  HYPERLINK "http://www.dor.state.ma.us/" http://www.dor.state.ma.us/. Refer to the site map to find draft and final versions of the latest forms and schedules, as well as other helpful information. Information relevant to the production of Payment Vouchers, including scan-line specifications, can be found in the ‘Guide for the Development of Non-Scannable Massachusetts Department of Revenue Forms’.  HYPERLINK "http://www.mass.gov/Ador/docs/dor/softwaredevelopers/layout07/INPDFS/Forms_Repro_Hdbk_2008.pdf" http://www.mass.gov/Ador/docs/dor/softwaredevelopers/layout07/INPDFS/Forms_Repro_Hdbk_2008.pdf United States Postal Service website  HYPERLINK "http://www.usps.com/" http://www.usps.com/. Please refer to the ‘Postal Addressing Standards’ document at  HYPERLINK "http://pe.usps.gov/cpim/ftp/pubs/Pub28/Pub28.pdf" http://pe.usps.gov/cpim/ftp/pubs/Pub28/Pub28.pdf To obtain a Social Security Number use Form SS-5 which is available at the Social Security Administration (SSA) website  HYPERLINK "http://www.socialsecurity.gov" www.socialsecurity.gov or by contacting the SSA at (800) 772-1213. Taxpayers can obtain an ITIN by completing and filing Form W-7, which is available at the Internal Revenue Service website www.irs.gov or by contacting the IRS at (800) 829-1040. For information about Massachusetts health care reform and purchasing affordable health insurance through the Commonwealth of Massachusetts, visit the Commonwealth Connector website  HYPERLINK "http://www.mahealthconnector.org" www.mahealthconnector.org Document Revisions Updates to this document will be posted to DOR’s Web site  HYPERLINK "http://www.mass.gov/dor" http://www.mass.gov/dor on Friday afternoons. Please check for updates over the weekend or on Monday mornings to ensure that you have the most current document. This page is included to track changes between published revisions of this document. NumberDateRevision2007-1.06/28/2007There is one 2D barcode per printed page.Removed the vendor code tablesRemoved tables and text pertaining to the “one 2D per form” methodology.EVERY 2D BARCODE LAYOUT HAS CHANGED. Some more than others; basically every field will now be part of the 2D.An area on the bottom of the forms has been reserved for vendor’s internal information. See page 4, Quality Assurance.New Schedule HC. Impact is on personal exemptions as well as excess exemption calculations. Maximum limits for Personal Exemption has increasedCalculations for No Tax Status & Limited Income Credit have changed.2007-1.17/18/2007The policy of “one 2D barcode per printed page” has been rescinded. 2007-1.27/23/2007Added contact information to the forms submission process.Updated field locations from the grids.2007-1.38/01/2007Table 1 value for Schedule HC was updated2007-1.48/20/2007New field, Refundable Film Credit. It is added to Form 1 & NRPY last pages of each form. Some fields were physically moved in the “Payments” area of the form. The order in the 2D was not changed. NRPY field 168 inadvertently left blank. Labeled as “DOR Use only” do not use. 2007-1.58/27/2007NRPY field 168 was blank due to misalignment, subsequently fixed and this field is no longer “blank”. Age declaration added to page one of the formsVerified and updated as required, field locations based on recent form changes. Updated specs to indicate one 2D barcode per page of the Schedule HC. Included HC-A form code in table 1. Rough DRAFT of Schedule H & HC-A 2D layouts. 8/28/2007Included a link to DOR web site for Schedule HC information.Included a link to the Mass. Connector web site. This is the agency charged with administering Mass. Healthcare Reform.2007-1.69/7/2007Updated the Schedule CB maximum limits9/10/2007Verified web site addresses9/13/2007Schedule HC editing instruction added in the Data Specifications area. 2007-1.79/20/2007Additional Schedule HC information added.Update to Schedule HCA layout because of new line numbering scheme. 9/21/2007Schedule RNR Form id added to table 1. NOT 2D enabled9/25/2007Missing field number in NRPY layout, renumbered accordingly starting with field 156Sched HC Under 18 bubble is removed, Taxpayer and Spouse “Did you get a 1099-HC?” added.2007-1.810/01/2007Part 1 & 2 of line one, there is no “Did Spouse get a 1099-HC?” question. It only pertains to the Taxpayer, but for either part 1 or 2Schedule RFC form code added to table 1, not 2D enabled2007-2.010/25/2007No longer a draft documentUnder 18 bubble added to end of Form-1 & NRPY layoutsAlthough still pending legislation, in the event that they pass, a Veterans Bubble and Home Heating Deduction were added to the end of the 2D layouts. 2007-2.111/21/2007Late change. Name and Address area of the forms: two buttons indicating if the taxpayer or spouse is veterans of certain recent US armed forces operations.2007-3.011/29/07Corrected and added field coordinates as required12/6/2007Included a link to the non-scannable handbook in the “Other Resources” area of this document for those interested in scan-line specifications on the payment voucher.12/14/2007Page 7 - 1D barcode specification for vendor code referenced table 1. See NACTP for updated Vendor Codes.   Rules governing the fields associated with name and address can be found in the section labeled as Taxpayer Registration Rules.  See Quality Assurance section later in this document.  See the electronic filing specification document for more information on ELF requirements.  Also see Tax Forms Processing – 2D Barcoding Standards: Section 3 as found at WWW.NACTP.ORG.  The Asterisks are not part of the 1-D value, but part of the Code 39 characteristics.  This does not include the start and stop asterisk  See pdf for exact positioning. This is generally to the right of the form name.  This is apportioned as necessary.  See below: Handling Multiple Instances of the Same Schedule  See Changes for 2006: Schedule Z/DI for more.  APT and SUITE verbiage is included in example 1 and example 2 for clarity only.  See also, Section 1.4 of ‘Handbook for Reproduction of Non-Scannable Department of Revenue Forms’  Not printer introduced problems for which the vendor has no control  As found on the official Department produced version of the forms  Note: website addresses are current as of 09/10/2007      DATE \@ "M/d/yyyy" 12/14/2007 Rev 2007-3.0 -  PAGE 26 -  EMBED Word.Picture.8   5678lm“›œĀĆÄA B C D f g  € ” • ÷ń鯣ŅČæŁ¹¬¹¦šŽ‡Ł{¹ri¹Ł\T\hćdaB*phjhćdaB*Uphhćda59CJ$h/Š59CJ$hćdaB*CJXph’’’ hćda5CJ0h<]\hćda5>*CJ8h<]\h<]\5>*CJ8 h<]\CJ$hćda56>*CJ$\] hćdaCJ$hćda9OJQJhćdaB*CJ`ph’ hćda5CJ8hćdahćda5B* CJph€hćdaB* ph€ hćdaCJ8jhćdaU 678=Qlmno›œĆÄĖßēüżāĻŹČĀĀĀĄĄĄĄĄŹŹŗ°ĄĄ „¦’„*^„¦’`„*„¦’^„¦’„8`„8$a$ $d&dNĘ’PĘ’$d&d(dNĘ’PĘ’RĘ’¹Ü įpįŽįžžžžü ( < = > ? @ A B C D R g ā 9 Ž ī K ž ó , W v  § ł÷÷łł÷÷÷õõšššīīäīīīīŽŽŽŽŽ Ę&*  Ę&* „^„$a$ ĘąĄ!• – — ² ³ “ µ Į Ā Ć Ü Ż Ž ß ą į ā ć ä ’      3 4 5 6 7 8 9 : ļćŪćĖļćĮ³Į£³Į³ļ™ļćŪć‰ļćĮ³Įy³Į³ļ™c*jhćda0J>*B*UmHnHphujqhćdaB*UphjöhćdaB*UphhćdaB*aJphj{hćdaB*UphjhćdaB*UphhćdaB*phjhćdaB*UphhćdaB*phhćda0J>*B*phjhćda0J>*B*Uph!: ; V W X Y m n o ˆ ‰ Š ‹ Œ  Ž   « ¬ īąīĖµ¢““j“µZJ>6>hćdaB*phhćda0J>*B*phjhćda0J>*B*UphhćdaB*aJmHnHphu)jghćdaB*UmHnHphu&jhćdaB*UmHnHphuhćdaB*mHnHphu%hćda0J>*B*aJmHnHphu*jhćda0J>*B*UmHnHphu)jģhćdaB*UmHnHphuhćdaB*mHnHphu!hćda0J>*B*mHnHphu¬ ­ ® Ķ Ī Ļ č é ź ė ģ ķ ī ļ š  * + , E F G H I J K L M h i j k | } ~ — šąŌŹ¼Ź¬¼Ź¼ą¢ąŌšŌŠąŌŹ¼Źz¼Ź¼ą¢ąŌšŌjąŌŹ¼ŹjĪhćdaB*UphjShćdaB*UphjŲhćdaB*UphhćdaB*phhćdaB*aJphj]hćdaB*UphjhćdaB*UphhćdaB*phhćda0J>*B*phjhćda0J>*B*UphjāhćdaB*Uph&— ˜ ™ › œ  ž Ÿ   » ¼ ½ ¾ Ń Ņ Ó ģ ķ ī š ń ņ ó , ¦ §  9 | ž “ µ šāŲāČ¼Č¼“¼¤Č¼ŲāŲ”āŲāȊzi¼Š¼e¼ŠVjhćdaB*CJUphhćda!hćda0J>*B*mHnHphuhćdaB*aJmHnHphuhćdaB*aJphj?hćdaB*UphjÄhćdaB*UphhćdaB*phhćda0J>*B*phjhćda0J>*B*UphhćdaB*phjhćdaB*UphjIhćdaB*Uph§ ć  9 | ž “ ¶ · ø *+Ž×ŲSį/ ”¤żżżūżżłłłłłłūūūūūūūūūūōōōōūū & F µ ¶ · )*+ßé:bd1>HnŽ’²¶^_klmqƒ”`oY[äž     ¦ Ø ž" "Õ"×"Z%R&g&õļėįŁėŁŃŁŃÉŁ¾ŁėŁėŁ¶ŁįŁįŁ§Ł§Ł§Łė¢ė¢ė¢ė¢ėžėžėžėįėŁ”Ł”Łė¢hćdaB*H*phh`d hćda>*jhćda0J(B*Uphh¹F B*phhćda6B*]phh{MūB*phh3AB*phhćdaB*phhćda>*B*phhćda hćdaCJhćdaB*CJph6¤„ģķCDpqƒńņZ[  Ø ń !B!`!!»!×!š! ""("żųųżżżżżöńńńńöżżöżżżżżżżżżżż$a$$a$("6"Q"}"­"ä"#-#C#i##¶#Ż#ß#ö#$J$r$‚$Ŗ$Ģ$ä$õ$(%Y%Z%Q&R&żżżżżżżżżżżżżżżżżóżżżżżżżżż „„Š^„`„ŠR&g&h&œ&©&Ą&Į&õ&'''"'×'Ų'V(W(X(Z(|(–(¢(³(Ģ(ņķęąąąąąąąŅĄĄĄęęę¾ąąąą Ęą„Š-DMĘ ’ąąą^„Š Ęą-DMĘ ’ąąą Ęą ĘĄ!ą$a$ $-DMĘ ’ąąąa$g&h&''"'8'<'o's'u'’'•'˜'Ų'U(Z(y(z({(|(ö)÷)ƒ1¢1¤1Ŗ1­1®1Ė1&2'2<2_2Q33ž3į3M4N4“5ōšéšāŲāŃāŃāŲāÉšæÆ暧š™š™šæ§Š§§ueu§Š§jhćda0J(B*UhphhćdaB*hphhćda5B*\phjhćda0J(B*UphhK§hćdaB*CJphhćdaB*phjhćda0J(>*B*Uphhćda>*B*phhćda6>*] hČoŹ6]hćda56\] hćda6] hćda5\hćdahćda>*B*CJph'Ģ(×(š(ś()-)@)N)ƒ)Ÿ)³)Ö)ö)÷)ˆ+†,Ž-v.Č/v0­1Ė1Ģ1+2,2;2<2łłłłłłłłłł÷÷õéééééééõ÷÷÷ä÷$a$ & F¤d¤d[$\$ Ęą<2B2G2R2X2^2ööööö $$Ifa$^2_2a2 $$Ifa$įkdŗ$$If–lÖÖr”’ŠŚ+"<FśŹQ Ö Ö2’ąąą’ąąą’ąąą’ąąą’ąąąÖ0’’’’’’öÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö laöpÖ2’ąąą’ąąą’ąąą’ąąą’ąąąa2j2l2q2r2s2u2z2|2łłłłSJłł $$Ifa$„kd$$If–lÖÖr”’ŠŚ+"<FśŹQ Ö0’’’’’’öÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö laö$If|22‚2ƒ2…222Ø2Ņ2łłSJłłłł $$Ifa$„kdŁ$$If–lÖÖr”’ŠŚ+"<FśŹQ Ö0’’’’’’öÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö laö$IfŅ2Ó2Õ2į2ć233YPJJJJ$If $$Ifa$„kd­ $$If–lÖÖr”’ŠŚ+"<FśŹQ Ö0’’’’’’öÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö laö333 3"3O3P3YPJJJJ$If $$Ifa$„kd $$If–lÖÖr”’ŠŚ+"<FśŹQ Ö0’’’’’’öÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö laöP3Q3R3S3y3Œ3 3ŗ3Ė3į3YWWWRRRRR & F„kdU $$If–lÖÖr”’ŠŚ+"<FśŹQ Ö0’’’’’’öÖ’’’’’Ö’’’’’Ö’’’’’Ö’’’’’4Ö laö į3P4»4 5”5•5–5’5 6 66666666'66€6…66śśśśōņņķņņņņņķņņėņņåÜ $$Ifa$$If$a$„h^„h & F“5•5 666'66€66Ž667B7E7G7U7X7Z7¹7Ģ7ß7 8 88!8)8j8Ł8Ū8e99:öīÜīŅĪÄ·¬ö¢˜¢Ž„ŽözpĪīdÄdĪ_ĪWOWhNmÜB*phh„Y÷B*ph hćda\hćda>*B*CJphh†l¬B*hphhÜ*rB*hphhMQB*hphh85…B*hphhų0B*hphh&aB*hphhćda5B*hphhćda5>*B*hphhćdaB*CJphhćdahćda>*B*ph#jhćdaB*UmHnHphuhćdaB*phhćdaB*hph6Ž6•6™6vpg $$Ifa$$If‰kd) $$If–Ö”DÖ0h© ,A ƒ ÖÖ’ąąą’ąąąÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†pÖ’ąąą’ąąą™6š6„6©6Š $$Ifa$$Ifnkd $$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†©6Ŗ6µ6¹6Š $$Ifa$$Ifnkd¦ $$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†¹6ŗ6Ę6Ź6Š $$Ifa$$IfnkdJ$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†Ź6Ė6Ö6Ś6Š $$Ifa$$Ifnkdī$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†Ś6Ū6ę6ź6Š $$Ifa$$Ifnkd’$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†ź6ė6ś6ž6Š $$Ifa$$Ifnkd6$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†ž6’6 77Š $$Ifa$$IfnkdŚ$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†777#7Š $$Ifa$$Ifnkd~$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†#7$71757Š $$Ifa$$Ifnkd"$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†5767B7F7Š $$Ifa$$IfnkdĘ$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†F7G7U7Y7Š $$Ifa$$Ifnkdj$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†Y7Z7f7j7Š $$Ifa$$Ifnkd$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†j7k7}77Š $$Ifa$$Ifnkd²$$If–Ö”óÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†7‚77“7Š $$Ifa$$IfnkdV$$If–Ö”óÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†“7”7”7„7Š $$Ifa$$Ifnkdś$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†„7¦7“7ø7Š $$Ifa$$Ifnkdž$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†ø7¹7Ē7Ė7Š $$Ifa$$IfnkdB$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†Ė7Ģ7Ś7Ž7Š $$Ifa$$Ifnkdę$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö†Ž7ß7ą7 8 8 8)8Ś8Ū8::\<ŽŽŽŽŽ„‚ypj„Š^„Š%„`„gd(h„Š^„Šgd„Y÷% %„Š„^„Š`„nkdŠ$$If–Ö”DÖ0h© ,A ƒÖ0’’’’’’öÖ’’Ö’’Ö’’Ö’’4Ö aö† ::»:.;]<<N>Q?Y?L@M@”@ęACDDDĪEäEoGzGHHĶH¼IžJŸJKėK÷KūKLM:MćMNN”N„N«N­N±N³NøN¼NĮN$OnOĀO0RdSeSļTUV›V(W°W“Y<[[‘[\ \#\†]V^W^b^“^__ _ƒ_üōšōšōšäšōšōšōšŚšŚšōšōäōšäōšōŠōšĖōšÄšÄšÄšÄšōšōšōšŚšŚšōšōšōšŗšōšōäō²ōäōh"N8B*phjhćda0J(U hćda5\ hćda>*hćdaB*\phhćda>*B*ph’hćda>*B*CJphhćdahćdaB*phh 0CF\<]<Ž<<N>O>P?Q?Y?L@M@åAęACBCCčCCDDD½D¾DEEł÷ńėńėńłęäėäęßßßÕäėĖ½½ ĘŠ„Š7$8$H$^„Š ĘŠ„Š^„Š & F Ę8Š & F)$a$„Š^„Š%„`„%„Š`„ŠEčGéGGHHHĪHĻH+I,I¼I½I@JAJŸJKKėKģK÷KMM:M;M MāMNńļéļéļēēéļéļééééļįéļįįéļ× „h7$8$H$^„h„Š`„Š"„Š^„Š ĘŠ„Š7$8$H$^„ŠNLN”N%OIOmOnOQQ0RcR°R SdSeSŽSßS2T3TČVÉV'W(W°W±WłłóńńńółóģģģģóóńóóŽńóÕóó$„Š^„Ša$ ĘŠ„Š7$8$H$^„Š & F„Š^„Š„Š`„Š±W“Y”Y;[<[[‘[#\$\§\Ø\…]†]V^W^b^__ _=_G`H`T`Į`ņ`śōōōņéōēōēōēōēōōōōōōōōŽÕ„Š^„Šgd{Mū„Š^„Šgd"N8$„Š^„Ša$"„Š^„Š)$a$ƒ_†_æ_`H`T`Į`aa1aPaQaTabaxaya…a†a”a–a”a¦a§a®a¹aģaXbYbgbtbœbĮbĆbĪbc c/csc©cĀcŚcSd®dédf fMfNföīäīŲŠīČīĄīČīĄīĄČĄČĄīČīŲīŠīŲøīøīŲī¬¤Ą¤œ”œŒ„”œ|œh(hB*phhR3)B*phhPE—B*phhČBĮB*phh B*phh&aB*phh&a>*B*CJphh —B*phh{MūB*phhšR<B*phh"N8B*phhćda>*B*CJphhćda>*B*ph’hćdaB*phhćda>*B*ph/ņ`1aZa­a®a¹aXbYbgbĀbĆbĪbcc cŖc«cRdSd®dčdéd¢ełłšźźįßźźßźźźÖĶĶÄĶĶĶĶĶ„Š^„ŠgdČBĮ„Š^„Šgd „Š^„Šgd&a„Š^„Šgd"N8„Š^„Š„Š`„Šgd{Mū„Š`„Š¢e£effNf¬g­g®gÆg°g½giiŸj jXlYlZl_ljlwl†l›l­l®löööööķķķķēēēēįēßßÖÖÖÖÖÖŃFfc $$Ifa$„Š^„Š„Š^„Š„Š^„Šgd&a„Š^„Šgd NfOfgggŖg«g¬g­g°g¼g½gii%i;i[iŸj jZl­lśno'p(p+p,p9plpmpÆp°p±pņéŁņŹņ½µ­”—‹‡‹‡‹{p”‹f‹”\\RhÜ*rB*CJphhćdaB*CJphjhćda0J(Uhćda5>*B*phhćda5B*CJphh»$‡hćdahćdaB*phhćda>*B*phhćda>*B*CJphhČBĮB*phh B*phh(hh(hB*CJphh(hh(h>*B*CJph’j.h(hh(hCJUh(hh(hCJjh(hh(hCJU ®l±l·lŠl×lļlmmłłłłłł@økd`$$If–lÖֈŠŹ†4 Ī"|)ś¼®ģ®®Ö0’’’’’’ö¬&Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laö<$Ifm mm"m)m-m1m2młłłłłł@økdA$$If–lÖֈŠŹ†4 Ī"|)ś¼®ģ®®Ö0’’’’’’ö¬&Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laö<$If2m9mImPmWm[m_m`młłłłłł@økd" $$If–lÖֈŠŹ†4 Ī"|)ś¼®ģ®®Ö0’’’’’’ö¬&Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laö<$If`mjmzmmˆmŒmm‘młłłłłł@økd!$$If–lÖֈŠŹ†4 Ī"|)ś¼®ģ®®Ö0’’’’’’ö¬&Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laö<$If‘mœm¬m°m¶mŗm¾mæmłłłłłł@økdä!$$If–lÖֈŠŹ†4 Ī"|)ś¼®ģ®®Ö0’’’’’’ö¬&Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laö<$IfæmÉmŁmįmēmėmļmšmłłłłłł@økdÅ"$$If–lÖֈŠŹ†4 Ī"|)ś¼®ģ®®Ö0’’’’’’ö¬&Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laö<$Ifšmńmłnśno+p,p9pmpÆp°p±pæpöpPq§qÅqĘqÓqgshsns_t`tutŃt,ułļłłķłłłłłłłłłłķłłķłłłėłåå„Š`„Š"  ĘąĄ!„Š^„Š„Š^„Š±pæpÄpĒp„q¦q§qÄqÅqÓqmrnrtrĪrFsgsns`tutĖuØw/z8z>z?zBzYzwzƒz²zōģāģŲōŌĪōŌĘ»“ĘŌōģōģŌģ”””zgT$HhŹzy&hćda0J#B*CJph$HhÉzy&hćda0J#B*CJph$HhĮzy&hćda0J#B*CJph'Hhøzy&hćda0J#>*B*CJph$Hhøzy&hćda0J#B*CJph hćda6]hćda6B*]ph’hćdaB*ph’ hćdaCJhćdahćdaB*CJphhćda>*B*phhćdaB*phhćda>*B*CJph,uŹuĖuØw©w’xy@{A{ē{|z~{~˜~韀x€RŽŚ‚K‚õ‚łł÷ķłķłėłāłėÜłłÖėłėėėėėł ĘąĄ!„Š`„Š„Š`„Šgd — „Š„Š^„Š`„Š"„Š^„Š²zøz¾zõz{{{+{?{@{ć{ä{ē{č{|y~{~˜~vwµ¶·ēčéķŁķĘķ³ķ ‰‰sg_‰Z‰R‰GRAR‰ hćda0Jj¦#hćdaUjhćdaU hćda>*hćdaB*phhćda>*B*CJphh —>*B*CJphjhćda0J(Uhćda$Hh·zy&hćda0J#B*CJph$Hh»zy&hćda0J#B*CJph$Hhźzy&hćda0J#B*CJph$Hhėzy&hćda0J#B*CJph'Hhŗzy&hćda0J#>*B*CJph$Hhŗzy&hćda0J#B*CJphéė€€ā€ RSŽŚŪ‚‚õ‚ö‚FƒGƒÄƒÅƒ–„—„š„›„F…G…’…†§†Ø†Ņ†ä†å†‡ˆ*ˆ.ˆ[ˆ ‰L‰V‰W‰a‰b‰c‰•‰–‰Ź‰Ė‰ł‰ś‰/Š0ŠQŠRŠ\Š]ŠgŠhŠiŠ”Š¢ŠĢŠĶŠēŠčŠśŠūŠ‹‹R‹S‹]‹^‹h‹i‹j‹‹ž‹Ć‹Ä‹ß‹ą‹ņ‹ó‹ŒŒłõłõīõłõłõłõłõłõłõłõłõäõłõłõłõłõłõłõłõłõßłõłõßõßõßõßõßõßłõłõßõßõßõßõßõßõßłõłõßõßõßõßõßõß hćda>*jhćda0J(U hćda6]hćda hćda5\Xõ‚FƒÄƒš„F…’…§†Ń†Ņ†ā†ć†ä†å†żóóóóóżżķķķlkdß$$$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘ$If „Š„0ż^„Š`„0ż å†ź†ö†‡‡‡-‡9‡łłłxłłłkd%$$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘ$If9‡:‡D‡P‡Z‡~xxx$Ifkd?&$$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘZ‡[‡g‡o‡ƒ‡~xxx$Ifkdļ&$$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘƒ‡„‡”‡£‡ø‡~xxx$IfkdŸ'$$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘø‡¹‡Ķ‡Ü‡č‡~xxx$IfkdO($$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘč‡é‡ū‡ ˆˆ~xxx$Ifkd’($$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘˆˆ+ˆ,ˆ-ˆ~xxx$IfkdÆ)$$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘ-ˆ.ˆ3ˆ?ˆ[ˆ~xxx$Ifkd_*$$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘ[ˆ\ˆhˆvˆ‚ˆ~xxx$Ifkd+$$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘ‚ˆƒˆˆ•ˆŖˆ~xxx$Ifkdæ+$$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘŖˆ«ˆ»ˆŹˆŌˆ~xxx$Ifkdo,$$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘŌˆÕˆźˆłˆ ‰~xxx$Ifkd-$$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘ ‰ ‰ ‰L‰V‰W‰a‰b‰~||qkkk$If  ĘąĄ!$IfkdĻ-$$If–lÖÖFZģ Bŗ'’ V xÖ0’’’’’’ö6Ö ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöĘb‰c‰n‰|‰‡‰•‰keeee$If”kd.$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘ•‰–‰Ÿ‰¬‰»‰Ź‰keeee$If”kdE/$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘŹ‰Ė‰Ł‰ą‰ģ‰ł‰keeee$If”kd 0$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘł‰ś‰ ŠŠ(Š/Škeeee$If”kdŃ0$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘ/Š0Š1Š2ŠBŠQŠkeeee$If”kd—1$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘQŠRŠ\Š]ŠgŠhŠkeeee$If”kd]2$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘhŠiŠwŠ…Š“Š”Škeeee$If”kd#3$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘ”Š¢Š³ŠŗŠÅŠĢŠkeeee$If”kdé3$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘĢŠĶŠÕŠŪŠįŠēŠkeeee$If”kdÆ4$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘēŠčŠėŠńŠōŠśŠkeeee$If”kdu5$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘśŠūŠ‹ ‹‹‹keeee$If”kd;6$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘ‹‹)‹8‹C‹R‹keeee$If”kd7$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘR‹S‹]‹^‹h‹i‹keeee$If”kdĒ7$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘi‹j‹u‹ƒ‹‹‹keeee$If”kd8$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöʝ‹ž‹Ŗ‹±‹¼‹Ć‹keeee$If”kdS9$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘƋċĖ‹Ń‹Ł‹ß‹keeee$If”kd:$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘߋą‹ć‹é‹ģ‹ņ‹keeee$If”kdß:$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘņ‹ó‹ž‹Œ ŒŒkeeee$If”kd„;$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘŒŒ%Œ4ŒIŒXŒkeeee$If”kdk<$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘŒXŒYŒcŒfŒgŒ‚ŒƒŒ•Œ–Œ¦Œ§Œ²Œ³ŒÄŒÅŒŽŒßŒżŒžŒ$%kl³“åļšžJŽKŽĘŽĒŽ!”æĄé””T”U”\”]”y”z”Ę”Ē”=•ü÷šü÷ü÷ü÷ü÷ü÷ü÷ü÷ü÷šüšüšüšü÷ü÷üšüšüéäŻÓéäüĖ¾³©”™‘‰”h"N8B*phh\®B*phh&aB*phhT7B*phhćda>*B*phhćda5>*B*phhćda5>*B*\phhćda5>*\h —hćda5h hćda5h hćdah hćda>*h hćda5\ hćda>*hćda3XŒYŒcŒdŒeŒfŒkeeee$If”kd1=$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘfŒgŒrŒ€ŒŒ‚Œkeeee$If”kd÷=$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘ‚ŒƒŒŒŒ“Œ”Œ•Œkeeee$If”kd½>$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘ•Œ–ŒžŒ¤Œ„Œ¦Œkeeee$If”kdƒ?$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöʦŒ§ŒŖŒ°Œ±Œ²Œkeeee$If”kdI@$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘ²Œ³Œ¾ŒĀŒĆŒÄŒkeeee$If”kdA$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘČŌĶŒÜŒŻŒŽŒkeeee$If”kdÕA$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘŽŒßŒģŒūŒüŒżŒkeeee$If”kd›B$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘżŒžŒ’Œ#j²ä’Ž%ŽJŽkiiiiiiiii”kdaC$$If–lÖÖ\Zš VŚŗ'@ ¼„ ąÖ0’’’’’’ö6Ö’’’’Ö’’’’Ö’’’’Ö’’’’4Ö laöĘ JŽĘŽ!04>BILõļéēįįįįįį$If ĘąĄ!„Š`„Š „ „0ż^„ `„0ż LMWZcgnrE??????$Ifŗkd'D$$If–lÖֈZŲ j€‚#ŗ'~ ’„~ 8Ö0’’’’’’ö6Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöĘrsy|‡‹‘”E??????$IfŗkdE$$If–lÖֈZŲ j€‚#ŗ'~ ’„~ 8Ö0’’’’’’ö6Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöĘ”•›„©®±E??????$Ifŗkd F$$If–lÖֈZŲ j€‚#ŗ'~ ’„~ 8Ö0’’’’’’ö6Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöʱ²¹»ĘÉŌ×E??????$IfŗkdżF$$If–lÖֈZŲ j€‚#ŗ'~ ’„~ 8Ö0’’’’’’ö6Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöĘ׏Ųßāźīō÷E??????$IfŗkdļG$$If–lÖֈZŲ j€‚#ŗ'~ ’„~ 8Ö0’’’’’’ö6Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöĘ÷ųE??????$IfŗkdįH$$If–lÖֈZŲ j€‚#ŗ'~ ’„~ 8Ö0’’’’’’ö6Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöʐ&(36ADE??????$IfŗkdÓI$$If–lÖֈZŲ j€‚#ŗ'~ ’„~ 8Ö0’’’’’’ö6Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöĘDEKNUX_bE??????$IfŗkdÅJ$$If–lÖֈZŲ j€‚#ŗ'~ ’„~ 8Ö0’’’’’’ö6Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöĘbcimuy~E??????$Ifŗkd·K$$If–lÖֈZŲ j€‚#ŗ'~ ’„~ 8Ö0’’’’’’ö6Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöʁ‚†‰‘’“E??????$Ifŗkd©L$$If–lÖֈZŲ j€‚#ŗ'~ ’„~ 8Ö0’’’’’’ö6Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöĘ“”ĄĮéņõECAA;;$Ifŗkd›M$$If–lÖֈZŲ j€‚#ŗ'~ ’„~ 8Ö0’’’’’’ö6Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöĘõü’‘‘‘‘‘łłłł@łłøkdN$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$If‘&‘)‘4‘7‘8‘A‘D‘łłłł@łłøkd|O$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$IfD‘P‘S‘\‘_‘`‘u‘x‘łłłł@łłøkdkP$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$Ifx‘”‘—‘Ÿ‘¢‘£‘«‘®‘łłłł@łłøkdZQ$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$If®‘³‘¶‘½‘Ą‘Į‘Ē‘Ź‘łłłł@łłøkdIR$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$IfŹ‘Ó‘Ö‘Ž‘į‘ā‘ē‘ź‘łłłł@łłøkd8S$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$Ifź‘ń‘ō‘ż‘’’ ’’łłłł@łłøkd'T$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$If’’’ ’#’$’5’8’łłłł@łłøkdU$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$If8’F’I’R’U’V’`’c’łłłł@łłøkdV$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$Ifc’o’r’{’~’’‡’Š’łłłł@łłøkdōV$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$IfŠ’“’–’’ ’”’Æ’²’łłłł@łłøkdćW$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$If²’½’Ą’Ė’Ī’Ļ’Ų’Ū’łłłł@łłøkdŅX$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$IfŪ’ź’ķ’ś’ż’ž’““łłłł@łłøkdĮY$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$If““"“+“.“/“6“9“łłłł@łłøkd°Z$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$If9“?“B“O“R“S“_“b“łłłł@łłøkdŸ[$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$Ifb“o“r““„“…“’“•“łłłł@łłøkdŽ\$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$If•“Ÿ“¢“Ø“«“¬“±“““łłłł@łłøkd}]$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$If““¼“æ“Ī“Ń“Ņ“Ū“Ž“łłłł@łłøkdl^$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$IfŽ“é“ģ“ś“ż“ž“” ”łłłł@łłøkd[_$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$If ””””””””łłłł@>>økdJ`$$If–lÖֈš ģ ˆž%(š R& vvÖ0’’’’’’öÖ’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laöl$If”U”]”z”Ē”ß•ą•ē•.–”–ė–‘—6˜ä˜å˜E™F™TšUš››dœĻœŠœÜœ#z ž!žżżżżżżżżżżżųżżżżżżżżżżżżżóųżgdT7gd —=•Š•©•Ž•ß•ę•ū•-–d––”–ź–ė–÷–—‘—ć˜ä˜å˜F™_™b™|™ø™Ė™&šUš›ü›cœdœvœ„œ•œ–œ¬œ÷ļ÷ēÜŅČŅČŅÄĄ·Ŗ Ŗ–Š„~„x„x„rlfl`Z`Z` h=B³aJ hŽM=aJ hmDXaJ hK§aJ hsl&aJ h”ZśaJ h~nĒaJ h\®aJ hŅ“aJ h —aJh —B*aJphhT7B*aJphh —h —B*aJphh —h —aJhćdahT7hæB*\phhćdaB*\phhćda5>*B*phhT7B*phh —B*phhq-©B*ph#¬œ­œĻœŠœŪœÜœ"#z†ž ž!žž‚žœžž žŗž’Ÿ“ŸY :”””¢”³”Į”Ó”Ō”ź”ė” ¢śōėąÖĢĀ¾µØž–ˆ‚|v|‚ke_Y_ōśōśōśō hmDXaJ hK§aJ hsl&aJh”Zś5>*B*ph h~nĒaJ h\®aJ h”ZśaJhŅ“B*ph hŅ“aJhæB*phh —B*aJphh —h —B*aJphh —h —aJhT7hćdaB*\phhæB*\phhćda>*B*phhćda5>*B*phh —hK§aJ hŽM=aJ h=B³aJ!žž‚ž’Ÿ“ŸY Z ¢” ¢¢¢&¢'¢2¢=¢>¢?¢J¢ø¢¹¢Æ£¤¤¤¤¤*¤śųóųųīīéųųųųųääųųųųīīųųųųųgdźeĆgdŽM=gdK§gd”ZśgdŅ“ ¢¢¢&¢'¢2¢>¢?¢J¢Q¢S¢f¢o¢”¢ø¢¹¢ć¢ž¢¬£®£Æ£¤¤¤¤¤*¤4¤5¤6¤B¤Ž¤ƒ„ ¦!¦,¦h¦ōéßÕéĖĄé¼ø¼ø¼ø°Ŗ¦Ŗ Ŗ ˜éĖéĖ߆xphp]éhhæhæB*phhæB*phhsl&B*phhæhæ5>*B*phhźeĆ5B*phhźeĆB*phhK§B*ph h=B³aJhK§ hK§aJhćdaB*phhćdah&ahFś5>*B*phhźeĆB*\phhćda5B*phhćdaB*\phhćda5>*B*phhsl&5>*B*ph$*¤5¤6¤B¤Ž¤ƒ„Ö„ ¦!¦,¦h¦i¦t¦¦€¦Œ¦µ¦ņ¦ §!§,§h§i§t§§€§’§Ø¶Øżżżżżżżżżųżżżżżżżżżżżżżżżżųųgdæh¦i¦t¦€¦Œ¦­¦°¦Ś¦Ū¦į¦ć¦ģ¦ķ¦§§ §!§,§6§g§h§i§t§€§’§ø§Č§ö§Ø ضطØl©m©n©y©…©’©”©¢©÷ģ÷ģ÷ä÷ä÷ä÷ä÷ä÷Śģ÷Ņ÷Čģ÷ģ¾“¾„›Ž›Ž÷ģ÷tl÷hÜ*rB*phhÜ*r5>*B*phh —h —B*\aJphh —h —B*aJphh —B*aJphh —hæB*\aJphhźeĆB*\phhæB*\phhćda5B*phhæB*phhćdaB*\phhšR<B*phhćda5>*B*phhćdaB*ph'¶Øm©n©y©„©…©’©”©¢©Ł©Ś©z«{«®ƾÆ惰“°‚²„²“““«“µµ¶µŚ¶śųųųųóóųńųųųųķķųųųųųųųųčųųų$a$¤šgdÜ*rgd梩£©Ł©Ś©6®F®ŗƻƃ²„²““““«“tµuµšµ›µœµ³µ“µe¶r·żøžø¹¹H¹I¹Ū¹Ü¹IŗJŗxŗyŗ“ŗ”ŗčŗ»»‡»›»œ»ņ»ó»'¼(¼}¼~¼µ¼Ę¼Ē¼ ½öģąŲģŲÉŲæŲÉŲæŗŲ­Ų­“­ŲŲŗˆˆˆˆˆˆŗˆŗˆˆˆˆŗˆ hćda5\hćdahćda0JB*phj9ahćdaB*UphjhćdaB*Uph hćda>*hćdaB*CJphjhćda0J(B*UphhćdaB*phhćda>*B*CJphhćda>*B*phhFś>*B*ph5Ś¶żøžø¹H¹Ū¹Iŗxŗ“ŗēŗčŗ»†»‡»›»ņ»'¼}¼“¼µ¼Ę¼ ½?½–½—½¦½1¾żżųżīīżżżżųīżųżżżżżģżīżżģā „Š„0ż^„Š`„0ż „Š„0ż^„Š`„0ż$a$ ½ ½+½,½?½@½—½¦½§½1¾2¾ž¾Ÿ¾ ¾³¾“¾æælæmæŌæÕæ6Ą7Ą“Ą•Ą»Ą½ĄŚĄŪĄĮĮEĮGĮdĮfĮĮ‘ĮĖĮĶĮaĀcĀ»ĀæĀģĀķĀ ĆbĆcĆwƐƒƓƔƳõėõłõęŻ×Ż×õŅęŻ×łõłõłõłõŹęæŹłŹæŹæŹæŹæŹæŹæŹµŹõęŹØŹžŹŽØjŚahćdaB*Uphhćda>*B*ph’jhćdaB*Uphhćda>*B*phhćda5B*\phhćdaB*ph hFś>* hćdaCJhćda5CJ\ hćda>*jhćda0J(Uhćda hćda5\51¾ž¾Ÿ¾³¾ælæŌæ6Ą”Ą•Ą»ĄŚĄĮEĮdĮĮĖĮaĀėĀģĀ ĆĆ@ĆRĆbĆ°Ć½Ćõóńńóēēēóńóóóóóóēēńńóóóóóó „Š„0ż^„Š`„0ż „Š„0ż^„Š`„0ż”Ć®ĆÆĆ¾ĆŅĆÓƞƒĆÄÄ,Ä.Ä/Ä0Ä1ÄJÄKÄYÄ^Ä_ÄxăĊČÄ"Å&Å/ÅµÅ·ÅśķåŻÓŻÄŗ­¢ŗÄ‚yÄŻrng]g]gUJUŻhŠ +56>*\]hŠ +6>*]hŠ +56\] hŠ +6]hŠ + hŠ +5\hÖhŠ +0JhÖhŠ +0JCJ(jĒbhÖhŠ +B*CJUphh:=ÅhŠ +B*phh:=ÅhŠ +B*CJphhŠ +B*CJphjhŠ +B*CJUphhŠ +B*H*phhŠ +B*phhćdaB*phjhćdaB*Uph hćda0J½Ć¾ĆĢĆŪĆķĆžĆLÄYÄ_Ä"ŶŷÅÉÅœĘĘ~ĒĒvČwČDÉŹŹ'Ė(ĖĢżųųųųųųėŚŚżŲżżżżżżÓÓżżżżgdÅBš„Š-DMĘ ’ąąą^„ŠgdŠ + -DMĘ ’ąąągdŠ +gdŠ +·ÅĘÅĒÅÉÅĘĘ7Ę8Ę9ĘNĘOĘĘ½ĘĖĘĢĘĶĘņĘóĘōĘĒĒĒ~ĒĒ«Ē¬ĒÕĒśīśźāź×āŃāź¼©™©ogT©Dźāźhćda0J&B*CJOJQJph’%hćda0J&5B*CJOJQJ\ph’hćda0JaJ("jƒdhćdaB*UaJ(ph.jhćda0J&5B*CJOJQJU\phhćda0J&B*CJOJQJph%hćda0J&5B*CJOJQJ\ph(hćda0J&5B*CJOJQJ\o(ph hćda0Jj¶chćdaUjhćdaUhćdajhćda0J(>*U hćda>*ÕĒÖĒ×ĒņĒóĒwČDÉEÉXÉÆɱɲɳÉŹŹŹŹ9Ź:Ź\Ź]Ź^ŹrŹsŹ“ŹµŹóŹōŹõŹ%Ė&Ė Ė”ĖĢĖĶĖĪĖäĖåĖĢōģęģāŽŅŹæŹ­Ņ ŅŹŽāģā•ģęģāģāŠģęģā|ra|ę|ā!j$jhćda>*B*Uph’hćda>*B*ph’jhćda>*B*Uph’jėhhćdaUj"hhćdaUhŸ9 hÅBš0JCJaJ#j1fhŸ9 hÅBšCJUaJh¼%hÅBšCJaJhÅBšCJaJjhÅBšCJUaJhÅBšhćda hćda0JjhćdaUjLehćdaU&ĢĢŹĢĖĢįĶāĶēĪčĪ=Ļ>ĻEĻJĻSĻõõóóīóóóóččč$If$a$ ĘŠ7$8$H$ Ģ›ĢŹĢĶ‚Ķ•Ķ®Ķ°Ķ±Ķ²ĶĖĶĢĶĶĶĪĶąĶįĶāĶĪĪBĪCĪDĪ[Ī\Ī>ĻSĻTĻ]ĻfĻ‘Ļ’Ļ³Ļ“Ļ’ĻŠqŠrŠģŠķŠöņīęīßīŌęĖęīņĄ¹“¬Ÿ¬Ÿ…Ÿ¬{¬qgq¬q¬q¬q¬q¬hŠgB*\phhćdaB*\phhćda5B*phhćda0JB*phjņkhćdaB*UphjhćdaB*UphhćdaB*ph hćda>* hźhćdahćda>*B*hphhFshź0JjkhźU hźhźjhźUhźhćdahćda>*B*ph’&SĻTĻ]ĻgĻ‘ĻUOOO$IfŖkd“l$$If–lÖÖF”’ģŒ I%X ½ ÖÖ’ąąą’ąąą’ąąąÖ0’’’’’’öööÖ ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laöpÖ’ąąą’ąąą’ąąą‘Ļ’Ļ“Ļ”Ļ³Ļzttt$If„kd†m$$If–lÖÖF”’ģŒ I%X ½Ö0’’’’’’öööÖ ’’’Ö ’’’Ö ’’’Ö ’’’4Ö laö³Ļ“ĻµĻ¶Ļ’Ļzttt$If„kdÅB*\phhD5¹B*phhžM¼B*phhD5¹B*\phhZ\ˆB*\phhžM¼B*\phhų0B*phhų0B*\phhs!B*phhŠ +B*phhŠ +B*\phh"N8B*phhs!B*\phh"N8B*\phh”tĪB*phh”tĪB*\phh&aB*phhNw5B*\phh&aB*\phNŃOŃPŃQхŃwqqq$If‡kdRq$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöyt”tĪ…Ń†Ń‡ŃˆŃĶŃzttt$If„kdr$$If–lÖÖF”’ģŒ I%X’’’’’’’’’’’’ ’’’’’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’’’’’’’Ö ’’’’’’4Ö laöĶŃĪŃ×ŃįŃ&Ņwqqq$If‡kdąr$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöyt"N8&Ņ'Ņ0Ņ:ŅuŅwqqq$If‡kdŖs$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytŠ +uŅvŅwŅxŅ Ņwqqq$If‡kdtt$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöyts! Ņ”ŅŖŅ“ŅŽŅwqqq$If‡kd>u$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytų0ŽŅßŅčŅņŅNÓwqqq$If‡kdv$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytžM¼NÓOÓPÓQÓ¾Ówqqq$If‡kdŅv$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöyt>žÓæÓĄÓĮÓŌwqqq$If‡kdœw$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöyt>ÅĀÓÅÓŌŌŌŌfŌŒŌŌŽŌæŌĄŌÕÕ]Õ^ՅՆնշÕøÕĮÕ’ÕÖ4ÖzÖ{Ö|ÖµÖ¶ÖŻÖöģöģ䌊ŚČŚČŚČ¾¶¬¤¬¤ššˆ~t~lbZPhu$B*\phhšR<B*phhšR<B*\phhÕB*phh1^B*\phhÕB*\phh(hB*phhžŽB*\phh(hB*\phh85…B*phh85…B*\phh”AjB*phh”AjB*\phhg?0B*phhīx½B*\phhg?0B*\phh>ÅB*phh>ÅB*\phh~šB*\phŌŌŌ&ŌŌwnnh$If $Ifgd$5ŗ‡kdfx$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytsl&ŌŽŌŌŌæŌwqqq$If‡kd0y$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytsl&æŌĄŌĮŌĀŌÕwqqq$If‡kdśy$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytsl&ÕÕÕÕ]Õwqqq$If‡kdÄz$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöyt”Aj]Õ^Õ_Õ`ՅÕwqqq$If‡kdŽ{$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöyt85……Õ†Õ‡ÕˆÕ¶Õwqqq$If‡kdX|$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöyt85…¶Õ·ÕøÕĀÕ’Õwqqq$If‡kd"}$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöyt(h’ÕÖÖÖ{Öwqqq$If‡kdģ}$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytÕ{Ö|օ֎ֵÖwqqq$If‡kd¶~$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytšR<µÖ¶Ö·ÖĮÖŻÖwqqq$If‡kd€$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytu$ŻÖŽÖßÖéÖ1×wqqq$If‡kdJ€$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytČBĮŻÖŽÖ1×2×o×p×·×øל×ū×ZŲ[Ų¶Ų·ŲUŁVŁŁ‘ŁšŁ¤ŁĄŁĮŁłŁ÷ķåŪÓÉĮ·Æ„“‹yog]S]KAhu~ÉB*\phh§z¬B*phh<]\B*\phh§z¬B*\phhIčB*phhIčB*\phh/r»B*phh/r»B*\phhŽ9…B*phhŽ9…B*\phhĪu®B*phhĪu®B*\phhÜ*rB*phhÜ*rB*\phhA7B*phhA7B*\phhļ>éB*phhļ>éB*\phhČBĮB*phhČBĮB*\phhu$B*ph1×2×;×E×o×wqqq$If‡kd$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytļ>éo×p×q×r×·×wqqq$If‡kdŽ$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytA7·×ø×¹×Ćל×wqqq$If‡kd؂$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytÜ*rś×ū×ü×ŲZŲwqqq$If‡kdrƒ$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytĪu®ZŲ[Ų\Ų]Ų¶Ųwqqq$If‡kd<„$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytŽ9…¶Ų·ŲĄŲĖŲŁUŁwqqqq$If‡kd…$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöyt/r»UŁVŁWŁXŁŁwqqq$If‡kdŠ…$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytI萣‘ŁšŁ„ŁĄŁwqqq$If‡kdš†$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöyt§z¬ĄŁĮŁĀŁĆŁłŁwqqq$If‡kdd‡$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytu~ÉłŁśŁūŁüŁ•Śwqqq$If‡kd.ˆ$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöyt>łŁśŁ•Ś–ŚGŪHŪŒŪŪŽŪ>Ü?Ü@ÜJÜKܷܶÜøܹÜŗÜ:Ż;Ż<Ż=Ż>ŻtŻuŻvŻwŻŃŻŌŻ÷ķåŪÓÉĮ·Ŗ¢˜ŽŽyqe_UQe_UQeKUQ hćda0J(hćdahćdaB*CJph hćdaCJjhćda0J(CJUhćdaB*phhW,-B*phhÅBšhW,-B*aJphhW,-B*aJphhW,-B*\phhÅBšB*phhÅBšhÅBšB*aJphhÅBšB*\phh8]FB*phh8]FB*\phhźB*phhźB*\phh>B*phh>B*\phhu~ÉB*ph•Ś–ŚŸŚŖŚGŪwqqq$If‡kdųˆ$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytźGŪHŪQŪZŪŒŪwqqq$If‡kdĀ‰$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöyt8]FŒŪŪŽŪ˜Ū>Üwqhh $Ifgd„$ä$If‡kdŒŠ$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytÅBš>Ü?Ü@ÜKÜ·Üwqhh $Ifgd„$ä$If‡kdV‹$$If–lÖÖF”’ģŒ I%X’’’’’’’’ ’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’Ö ’’’’’’4Ö laöytW,-·ÜøܹÜ;Ż<ŻtŻuŻÓŻŌŻ3Ž‹ŽæŽĄŽßzxsqsqsqsqxqx'$a$„kd Œ$$If–lÖÖF”’ģŒ I%X’’’’’’’’’’’’ ’’’’’’’’½Ö0’’’’’’öööÖ ’’’Ö ’’’’’’’’’Ö ’’’’’’’’’Ö ’’’’’’4Ö laö ŌŻÕŻ3Ž4Ž5ŽŠŽ‹ŽŒŽ¾ŽæŽĄŽĮŽĀŽßßßß8ß9ß:ßwßxߧßØßłßśßūß\ą]ą^ą_ą£ą¤ą„ąčąéąįįįįįįį į!į#į$į&į'į)į*į,į-įAįBįLįMįóéßŪÓŪóéÉŪóŪéŪßŪÓŪßŪßŪßŪßŪÓŪóĮéŪßŪßŪ½Ū½Ū½Ū¹±¹±¹±¹±¹„ž„‘„hW,-CJhmHnHu hćdaCJhjhćdaCJUhjhźKUhźKhßKThćda0J(CJhćdaB*hphhćdaB*phhćdajhćda0J(UhćdaB*CJphjhćda0J(CJU8ßß9ßwߧ߳ß]ą£ą¤ąčąį į"į#į%į&į(į)į+į,į]įnįoįpįŒįįŽįįżżżżżżūżżżūūūūūūūūūłōūūūūūū$a$'MįPįXį\į]į_į`įfįgįiįjįkįmįnįoįpįqįˆį‰įŠį‹įŽįįųńźąŲĢŲĢæĢŲń¹µ±©µ˜©µˆhćdaB*phjäŒhćdaU jŖ9A hćdaUVmHnHujhćdaUhźKhćda hćdaCJhW,-0JCJmHnHujhćda0JCJUhćda0JCJhźhćdaCJh h8]FCJh hćdaCJh hźCJh0&P/R °Š/ °ą=!°*"°Š#Š$Š%°°Š°Š Šnšc l~@ß%X9¼2?’‰PNG  IHDR–•H»gAMA±ˆ•˜ō¦0PLTE€€€€€€€€€€€€ĄĄĄ’’’’’’’’’’’’{±Ä ĶIDATxœķšĶŽŻ* €ēį`——A‚$Ųń²‘Č.×?ü˜„3ÓŽŽ»kZµ3ē$¶1Ę6łŗ’»ėė/ė/ė÷YWĪ.ēņē¬äT朒#V"DĪwĪÕßÓ¾cIgń{¶ßÓ>³.xņi$üģ_°ŖUMŌĻwŪ§÷?²j{fŚ^»ÜD æĒŖ¬K²J^l­°=‹Q×J"Zł¶e]dŖō"į…ßŲ½Ķv¬Ėj½‰’³ņŁ:·Ą~•µ¢Ŗ:¬©ŹÜ6 ŲeĶƱŖ*•:¢ŅÖœČ WĆ£ĀÆ°č¶Hx8 õ`–U<±¾ ų# ÅoŚ€^Ŗėrž†Ųjak²«j·Ź„³±²@J.Ė°–OÖE·”L)*£įWP×Ā?¦‚–Ź©ā#›¬ŖŸXQ7cyäé;@ˆČ:a2UąÉźßöųžuIIC•ń@eėO`Ä:e%-_ę°ŠšäŸąIŠÅŗœ48j©ĄŅ`q;kłt²•…b”†Ęį4<6Ö¤ŪƒW”ØBÅy>čīĻ¬hŲš›ėń%i ö+öĄįöć3«‹„ŲĮ³{ KTŌÖ¢ł/õ™u6±PöčŌ.PŌĆåśܵNåĀ‚Éi‹ÜēČSŖłøj±Ei\Z9öžß\ćĮ¬ąŹęK¹fR˜Źš_œćA/ó„ŠąŸoģ4{Z²98EO^ ę­ ś…^­/X0 ™Ą¦z$[/~’B±LDēaĖY;½Ęz§c cŽb)Mn!­?Y—na‚+BCķŠtzu˜o0°ŹŽ*žTŠøF<¦Mgó*8Ŗ;JN«˜Ūt/rŁ§`†āŽGėW³a)RĶļׄa9ŅbŠl€Ėµ%«’Š–Žø° ņą–”Oµ^ŗ’Ó]+ņ,W’xØŠR&õå.O3y¼X¶ÜtĒéļU,¹e…t‡Ć©¼gņŅO|ĀīčTX‡OŹŒ,żU9L`*)łd¹"E,cŻŹ‚yt [NĖ„MœVÓ+:‹ĢE‰ŅŖįB•Jā"o„Pž`‘¹ŒÆ}śłŠh²ˆ^¤¬f®ÜöeŗņīZÜ3Š0<ģk˜žÜG:‘^ēķõ”W7šš@$ œ„o ~÷Ų–u2Ė ć7Öz“«»Ē¶¬¤oŒēÓų_Żō×4©|Ģ±6[=?3–wc©ĶōM–\ b¬öq¹õĀj¦² ‘Ąœw½°ś5<ŸY—¹ß÷ ‹žBŖ25{ß7&ņkĘ~p$C*¢’˜×M–~,²1‘Ģ:Ÿ,§•CuXI°’»–{5z`…[=Y†ä¢ĮĮ2V?r–Ā˜ŃŗveŃŽ·.)—kĀJ–,KaŽq‘,ECyzŒ+ c~ ‡‚“‘ü`™ŌX'®įYŅĖ‰-²Qp É¢(‘ü 8Īƒku¹Œ c€¦č yā›u’ēøn: ōq T77±ś/^“ētgżj¬€ƒu× ‡n:‚7ĮdĘĮņ>Ś¾zų;Ź±°ČķqÅ®Š1]Ē¤lŽuģ–]z£5ŽiŽ’5ŻŪ Xg\čƒåŅp/Ć3Hņd…+O—²6œOt¹ ~1nŗ³U6¬^ ńų ³œ:ČĢGc‰Ö~ŅmA Ö²h]öFĒõŁ7–KoÖł`%£¦óƒ„C€<$š@Z;!×EåÄŹĀh`kÜ>Ā‚J]„Ü-›’~抯±h1M–k,P°Ž×ķ;ĖĻ`¦ŪØo–ÕVoX W†į[ĘĮńK}d)ÉJ9r֊,Lœ; i ėܲB),ĄĪr¤Šń•F…÷‚'ė E¦JštĶ°ėOG5Y7ø÷ÓöČZD×.Gö,qÕ؂4z‹™,¬|6,ŗ¦Žø4#Q)¹k+Õ`\š¬į÷5DCö)Ādpaµõ¬)}°Öõˆ1GcKpģŽ YŽY>_WéAC²ø"YYæ°¢š®a uTÄ1ŒĘ“°—q%Q)b!Åh(Rģ,_bzČZX™qø„Š³ZŅŸ7, UĪ!Sā‡b„čÓśhšĀ„˜p*9ĆķĖqä 3CpąyŲh`=7Ė`€I;g¹ė>d™%],Ŗ#ŃDZ ¬¶žz³XŪ]„…%‹ó&=nWŽä‚õc e?'Øw3.™DĢM<'nFqdA–ķӘœ™īÕ<|ĶM(Ļ9RvB>›ĒZdE6=¬ÓįĻ0?½h$æ"—ÓXµ!¶Nr&Ėą–6ļ—Š!>ó/®¬`æ[2ņDž„3Śt„”EŠ˜#ŻÖŻ¾ē«œū.ŁaÄ Óؤ][ŽŲAķīØ[„¶ä¾œčø;*YÅØ OLP9ė”gF‰ķ±­9Ć„‚ļJƒÓL—|ĄĘŌń¬Óøt/wꦗŸõ6Š& mŃBÄ@č—ā½×µ“¶Žt\Ó[ EŠ¬p&Äbq£0ż¬·ŃųŚ†| %#jŌŁ³Xq$Fź[ŁŃé¬VÅą¹ČTŅajū/NBJK.Aź›aśŁŸ Ļ§īš°±“¤n-pŁŁ;ɼ£¹ŹƒÅÕ(m,ó~Ųī±‹Ł8ĘF±żćY"~1*QŁĻ”f~fŠ÷©’…åiÄŅ\YČŲ`Į"ķŪęž d3ä[Īē’oZžsiiĮLÖh•:×$&~Ļ9 č9“f“mH(Ģ%{|Ü“ĀžĻ¬5½‘Tl’>ÆRs-ZV‚iGĖwęCÓ(@YŃ1„9āĪš™!ÉŖfĢ¤U®f÷“NŌ£é\„e‹Oöj¹…|ŅhJĄhŁˆjƒĶD=æEEÉb%©3øē–—|Ąź³¹-Xu4~Żŗó:µ°”Å|¤zźˆŹ¦ūŅsoµBĀ—żé#éGĒĶQåa€dĮ” @9g?ųŲ\¦D\e˜…õōD²°Ow…čĆ¹mY¬†Ėr«š^Nu–óH0Š…œņŽĮŠJwā¦|øĻē¤=ŠÅ©ŗüF)ȌMyM‡-ŸXC0ģõƤĒ™“āĻšt‡Ē1ĢƒÕĆJā+ņ ‚,ˆ‹SrćŅS˜×ŁœbĮpäR”:¾”I­ˆ‡0“C®Gaü%֓Õó TMŲ1ØųŹC„ČZ,7PŠšę%Öė,Óņ±ØFsAʌŠZE§KødĪ£Ē\<|žŲ>YxrŠjP£_EČdśy#‘qÖ³;°}²č€2ņ³VĮŠ’„ĮĶ_ł4ö G†+B°.¾ķtųšJjnø_,H£“S›ž~„mŠ—¼.Ūƒ÷7‹“lg ‰ā, 2½¾A•żŪ Łm¬KŚ[Éī°7o=lXĄ0Ģæ®Ń9lØŗњƻG­s^¢*~„¶ÆÖlYķō]Ģq$÷īķ‰ļ®0ģ&ųå•śé¬ž~ŹBć×`ŅĒ×}>±īžŖĻÅÅdO~|ĖķGÖo\YY’'ėŽ¦KļõŠ”IEND®B`‚`!š÷īS Æ­Vט}Ė—I“Ą¦^ DHˆ»% _Åžxœ„”O(DQ‡Ļ}óf„A‰”ŠĢ$’ ))%Q ŠÄĀ††©YŒ‘Q”•ŅŲŲŲ(„lll”²±±Q6JŁŲ°Q2jÜ3cFcAśn½wß;÷œļž~gī<#Å"ž-{óIµčزW“ÆB$m‡›yŸ‰Æ,”ĖX4¼OÄ#«}÷Śx©£śäwFdȔŁ§T&V0Œų];µc2{„œēt6!iōīHåT4¶˜Œ/®&汳%iIf+M¾²ČĪł=²«ŽŗwĒ›‰YŁśZńdŌū‚ņ"}āŲhy~%GŌŗŃż"~›Č½łŗßvP½U?2Ż4Zƒ uˆ .‚XC#&“b˜Š… =ˆ Ł½XC?& "‚®ć>Œb ćøŲÅ4&Ģā>ĢaB»ˆ` 1LXĘ.XĆ:&l`›ˆ Ń-üĻŚĘ„LŲÅ}ŲƄ}ģāŸ‡C¬įŸźc¬į÷įĪpĪ1į.q®0įnpn1įī1įńoń„}Į߇WLxƄīƒJš"‚ŗ(AĶ.Ć*1”jqź±†"čj3vц ŲE÷±g_Ē'X{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325732{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325732{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325733{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325733{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325734{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325734{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325735{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325735{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325736{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325736{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325749{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325749{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325740{DŠÉźyłŗĪŒ‚ŖK©  _Toc42325740I$$If–!vh5Ö<5ÖF5Öś5ÖŹ5ÖQ #v<#vF#vś#vŹ#vQ :V –l Ö Ö2’ąąą’ąąą’ąąą’ąąą’ąąąÖ0’’’’’’öö5Ö<5ÖF5Öś5ÖŹ5ÖQ 4ÖpÖ2’ąąą’ąąą’ąąą’ąąą’ąąąŅ$$If–!vh5Ö<5ÖF5Öś5ÖŹ5ÖQ #v<#vF#vś#vŹ#vQ :V –lÖ0’’’’’’öö5Ö<5ÖF5Öś5ÖŹ5ÖQ 4ÖŅ$$If–!vh5Ö<5ÖF5Öś5ÖŹ5ÖQ #v<#vF#vś#vŹ#vQ :V –lÖ0’’’’’’öö5Ö<5ÖF5Öś5ÖŹ5ÖQ 4ÖŅ$$If–!vh5Ö<5ÖF5Öś5ÖŹ5ÖQ #v<#vF#vś#vŹ#vQ :V –lÖ0’’’’’’öö5Ö<5ÖF5Öś5ÖŹ5ÖQ 4ÖŅ$$If–!vh5Ö<5ÖF5Öś5ÖŹ5ÖQ #v<#vF#vś#vŹ#vQ :V –lÖ0’’’’’’öö5Ö<5ÖF5Öś5ÖŹ5ÖQ 4ÖŅ$$If–!vh5Ö<5ÖF5Öś5ÖŹ5ÖQ #v<#vF#vś#vŹ#vQ :V –lÖ0’’’’’’öö5Ö<5ÖF5Öś5ÖŹ5ÖQ 4Ö×$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”D ÖÖ’ąąą’ąąąÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†pÖ’ąąą’ąąą¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”óÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”óÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†¢$$If–†!vh5ÖA 5Öƒ#vA #vƒ:V –”DÖ0’’’’’’öö5ÖA 5Öƒ4Ö4Ö aö†ĮDŠÉźyłŗĪŒ‚ŖK© ąÉźyłŗĪŒ‚ŖK© Phttp://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Individuals+and+Families&L2=Personal+Income+Tax&sid=Ador&b=terminalcontent&f=dor_healthcare_healthcare&csid=Adorr$$If–<!vh5Öś5Ö¼5Ö®5Öģ5Ö®5Ö®#vś#v¼#v®#vģ#v®:V –l Ö Ö<’ąąą’ąąą’ąąą’ąąą’ąąą’ąąąÖ0’’’’’’ö¬&ö,Ö5Öś5Ö¼5Ö®5Öģ5Ö®4Öaö<pÖ<’ąąą’ąąą’ąąą’ąąą’ąąą’ąąąūkdļ$$If–lÖֈŠŹ†4 Ī"|)ś¼®ģ®® Ö Ö<’ąąą’ąąą’ąąą’ąąą’ąąą’ąąąÖ0’’’’’’ö¬&Ö’’’’’’Ö’’’’’’Ö’’’’’’Ö’’’’’’4Ö laö<pÖ<’ąąą’ąąą’ąąą’ąąą’ąąą’ąąąß$$If–<!vh5Öś5Ö¼5Ö®5Öģ5Ö®5Ö®#vś#v¼#v®#vģ#v®:V –lÖ0’’’’’’ö¬&ö5Öś5Ö¼5Ö®5Öģ5Ö®4Öaö<ß$$If–<!vh5Öś5Ö¼5Ö®5Öģ5Ö®5Ö®#vś#v¼#v®#vģ#v®:V –lÖ0’’’’’’ö¬&ö5Öś5Ö¼5Ö®5Öģ5Ö®4Öaö<ß$$If–<!vh5Öś5Ö¼5Ö®5Öģ5Ö®5Ö®#vś#v¼#v®#vģ#v®:V –lÖ0’’’’’’ö¬&ö5Öś5Ö¼5Ö®5Öģ5Ö®4Öaö<ß$$If–<!vh5Öś5Ö¼5Ö®5Öģ5Ö®5Ö®#vś#v¼#v®#vģ#v®:V –lÖ0’’’’’’ö¬&ö5Öś5Ö¼5Ö®5Öģ5Ö®4Öaö<ß$$If–<!vh5Öś5Ö¼5Ö®5Öģ5Ö®5Ö®#vś#v¼#v®#vģ#v®:V –lÖ0’’’’’’ö¬&ö5Öś5Ö¼5Ö®5Öģ5Ö®4Öaö<ß$$If–<!vh5Öś5Ö¼5Ö®5Öģ5Ö®5Ö®#vś#v¼#v®#vģ#v®:V –lÖ0’’’’’’ö¬&ö5Öś5Ö¼5Ö®5Öģ5Ö®4Öaö<9DŠÉźyłŗĪŒ‚ŖK© 1http://pe.usps.gov/cpim/ftp/pubs/Pub28/Pub28.pdfąÉźyłŗĪŒ‚ŖK© bhttp://pe.usps.gov/cpim/ftp/pubs/Pub28/Pub28.pdf®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘ®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘ®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘ®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘ®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘ®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘ®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘ®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘ®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘ®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘ®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘ®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘ®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘ®$$If–Ę!vh5Ö’ 5ÖV 5Öx#v’ #vV #vx:V –lÖ0’’’’’’ö6ö5Ö’ 5ÖV 5Öx4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘÄ$$If–Ę!vh5Ö@ 5Ö¼5Ö„ 5Öą#v@ #v¼#v„ #vą:V –lÖ0’’’’’’ö6ö5Ö@ 5Ö¼5Ö„ 5Öą4ÖaöĘš$$If–Ę!vh5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö8#v~ #v’#v#v„#v~ #v8:V –lÖ0’’’’’’ö6ö5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö84ÖaöĘš$$If–Ę!vh5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö8#v~ #v’#v#v„#v~ #v8:V –lÖ0’’’’’’ö6ö5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö84ÖaöĘš$$If–Ę!vh5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö8#v~ #v’#v#v„#v~ #v8:V –lÖ0’’’’’’ö6ö5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö84ÖaöĘš$$If–Ę!vh5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö8#v~ #v’#v#v„#v~ #v8:V –lÖ0’’’’’’ö6ö5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö84ÖaöĘš$$If–Ę!vh5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö8#v~ #v’#v#v„#v~ #v8:V –lÖ0’’’’’’ö6ö5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö84ÖaöĘš$$If–Ę!vh5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö8#v~ #v’#v#v„#v~ #v8:V –lÖ0’’’’’’ö6ö5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö84ÖaöĘš$$If–Ę!vh5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö8#v~ #v’#v#v„#v~ #v8:V –lÖ0’’’’’’ö6ö5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö84ÖaöĘš$$If–Ę!vh5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö8#v~ #v’#v#v„#v~ #v8:V –lÖ0’’’’’’ö6ö5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö84ÖaöĘš$$If–Ę!vh5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö8#v~ #v’#v#v„#v~ #v8:V –lÖ0’’’’’’ö6ö5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö84ÖaöĘš$$If–Ę!vh5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö8#v~ #v’#v#v„#v~ #v8:V –lÖ0’’’’’’ö6ö5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö84ÖaöĘš$$If–Ę!vh5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö8#v~ #v’#v#v„#v~ #v8:V –lÖ0’’’’’’ö6ö5Ö~ 5Ö’5Ö5Ö„5Ö~ 5Ö84ÖaöĘķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaölķ$$If–l!vh5Öš 5ÖR5Ö& 5Öv5Ö5Öv#vš #vR#v& #vv#v#vv:V –lÖ0’’’’’’öö5Öš 5ÖR5Ö& 5Öv5Ö5Öv4Öaöl”DŠÉźyłŗĪŒ‚ŖK© ąÉźyłŗĪŒ‚ŖK© 0http://www.mass.gov/dorķDŠÉźyłŗĪŒ‚ŖK©  trainorc@dor.state.ma.us ąÉźyłŗĪŒ‚ŖK© Bmailto: trainorc@dor.state.ma.usļDŠÉźyłŗĪŒ‚ŖK©  Tempestak@dor.state.ma.usąÉźyłŗĪŒ‚ŖK© Dmailto: Tempestak@dor.state.ma.usĶDŠÉźyłŗĪŒ‚ŖK© http://www.nactp.org/ąÉźyłŗĪŒ‚ŖK© ,http://www.nactp.org/ÉDŠÉźyłŗĪŒ‚ŖK© www.taxadmin.orgąÉźyłŗĪŒ‚ŖK© 2http://www.taxadmin.org/åDŠÉźyłŗĪŒ‚ŖK© http://www.dor.state.ma.us/ąÉźyłŗĪŒ‚ŖK© 8http://www.dor.state.ma.us/ńDŠÉźyłŗĪŒ‚ŖK© _http://www.mass.gov/Ador/docs/dor/softwaredevelopers/layout07/INPDFS/Forms_Repro_Hdbk_2008.pdfąÉźyłŗĪŒ‚ŖK© ¾http://www.mass.gov/Ador/docs/dor/softwaredevelopers/layout07/INPDFS/Forms_Repro_Hdbk_2008.pdfÉDŠÉźyłŗĪŒ‚ŖK© http://www.usps.com/ąÉźyłŗĪŒ‚ŖK© *http://www.usps.com/9DŠÉźyłŗĪŒ‚ŖK© 1http://pe.usps.gov/cpim/ftp/pubs/Pub28/Pub28.pdfąÉźyłŗĪŒ‚ŖK© bhttp://pe.usps.gov/cpim/ftp/pubs/Pub28/Pub28.pdfįDŠÉźyłŗĪŒ‚ŖK© www.socialsecurity.govąÉźyłŗĪŒ‚ŖK© >http://www.socialsecurity.gov/ķDŠÉźyłŗĪŒ‚ŖK© www.mahealthconnector.orgąÉźyłŗĪŒ‚ŖK© Dhttp://www.mahealthconnector.org/”DŠÉźyłŗĪŒ‚ŖK© ąÉźyłŗĪŒ‚ŖK© 0http://www.mass.gov/dorń$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –l ÖÖ’ąąą’ąąą’ąąąÖ0’’’’’’öö5ÖX5Ö 5Ö½4ÖpÖ’ąąą’ąąą’ąąą“$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö ’4ÖĀ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö ’’’’’’’’/Ö ’’’’’’’’4ÖĀ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖĀ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyt&aČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyt”tĪĀ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö ’’’’’’’’/Ö ’’’’’’’’4ÖČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyt"N8Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖytŠ +Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyts!Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öytų0Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖytžM¼Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyt>ÅČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyt>ÅČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öytsl&Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öytsl&Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öytsl&Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyt”AjČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyt85…Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyt85…Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyt(hČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖytÕČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖytšR<Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öytu$Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖytČBĮČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öytļ>éČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖytA7Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖytÜ*rČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖytĪu®Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖytŽ9…Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyt/r»Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖytIčČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyt§z¬Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öytu~ÉČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyt>Č$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖytźČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4Öyt8]FČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖytÅBšČ$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö  ’’’’’’’’/Ö ’’’’’’’’4ÖytW,-Ā$$If–!vh5ÖX5Ö 5Ö½#vX#v #v½:V –lÖ0’’’’’’öö5ÖX5Ö 5Ö½/Ö ’’’’’’’’/Ö ’’’’’’’’4Ö³Dd6`č#š<² š C šA?æ ’šĄ2š#īS Æ­Vט}Ė—I“Ą¦^’’Ŗ w`!š÷īS Æ­Vט}Ė—I“Ą¦^ DHˆ»% _Åžxœ„”O(DQ‡Ļ}óf„A‰”ŠĢ$’ ))%Q ŠÄĀ††©YŒ‘Q”•ŅŲŲ  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~€‚ƒ„…†‡ˆ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ”¢£¤„¦§Ø©Ŗ«¬­®Æ°±²³“µ¶·ø¹ŗ»¼½¾æĄĮĀĆÄÅĘĒČÉŹĖĢĶĪĻŠŃŅÓŌÕÖ×ŲŁŚŪÜŻŽßąįāćäåęēčéźėģķīļšńņóōõö÷ųłśūüżž’      !"#$%&'()*+,-./0123456789:;<=>?@ABCDž’’’FGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~€‚ƒ„…†‡ˆ‰Š‹¾ż’’’ż’’’ż’’’ż’’’‘„“”•–—˜™š›œžŸ ”¢ž’’’ž’’’?æ§Ø©Ŗ«¬­ž’’’Æ°±²³“µž’’’·ø¹ŗ»¼½ž’’’ž’’’ž’’’ĮĀĆÄÅĘÕČÉŹĖĢĶĪĻŠŃŅÓŌĄÖ×ŲŁŚŪÜŻŽßąįāćäåęēčéźėģķīļšńņóōõö÷ųłśūżż’’’ž’Root Entry’’’’’’’’  ĄF0.°ļl>ȤData ’’’’’’’’’’’’E—WordDocument ’’’’’’’’œ‰ObjectPool’’’’@‘¦ļl>Č0.°ļl>Č_1094298115’’’’’’’’ ĄF@‘¦ļl>Č@©ļl>Č1Table’’’’’’’’’’’’’ą!CompObj’’’’hObjInfo’’’’’’’’’’’’ [$@ń’$NormalmH <A@ņ’”<Default Paragraph FontG ’’’’ ’’GGGGšlšIHIš,2š$Ui¼ĮĮ¬vüMōœN1+’,’’’’@ń’’’€€€÷šĪšGHšlš( š ššB š 3 šæ’šEššB š 3 šæ’šDššB š 3 šæ’šCššB š 3 šæ’šBššB š 3 šæ’šAššB š 3 šæ’š@ššB š  3 šæ’š?ššB š  3 šæ’š>ššB š  3 šæ’š=ššB š  3 šæ’š<ššB š  3 šæ’š;ššB š 3 šæ’š:ššB š 3 šæ’š9ššB š 3 šæ’š8ššB š 3 šæ’š7ššB š 3 šæ’š6ššB š 3 šæ’š5ššB š 3 šæ’š4ššB š 3 šæ’š3ššB š 3 šæ’š2ššB š 3 šæ’š1ššB š 3 šæ’š0ššB š 3 šæ’š/ššB š 3 šæ’š.ššB š 3 šæ’š-ššB š 3 šæ’š,ššB š 3 šæ’š+ššB š 3 šæ’š*ššB š 3 šæ’š)ššB š  3 šæ’š(ššB š! 3 šæ’š'ššB š" 3 šæ’š&ššB š# 3 šæ’š%ššB š$ 3 šæ’š$ššB š% 3 šæ’š#ššB š& 3 šæ’š"ššB š' 3 šæ’š!ššB š( 3 šæ’š ššB š) 3 šæ’šššB š* 3 šæ’šššB š+ 3 šæ’šššB š, 3 šæ’šššB š- 3 šæ’šššB š. 3 šæ’šššB š/ 3 šæ’šššB š0 3 šæ’šššB š1 3 šæ’šššB š2 3 šæ’šššB š3 3 šæ’šššB š4 3 šæ’šššB š5 3 šæ’šššB š6 3 šæ’šššB š7 3 šæ’šššB š8 3 šæ’šššB š9 3 šæ’šššB š: 3 šæ’šššB š; 3 šæ’š ššB š< 3 šæ’š ššB š= 3 šæ’š ššB š> 3 šæ’š ššB š? 3 šæ’š ššB š@ 3 šæ’šššB šA 3 šæ’šššB šB 3 šæ’šššB šC 3 šæ’šššB šD 3 šæ’šššB šE 3 šæ’šššB šF 3 šæ’šššB šG 3 šæ’šššB šH 3 šæ’šššB šS šæĖ’ ?š  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEGHu0‡tG80etFū 0'tEŲ 0é tDš 0¬ tC] 0‰ tB: 0L tA 0( t@Ł 0ė t?œ 0É t>y 0‹ t=; 0h t<ž 0* t;Į 0Ņ t: 0Æ t9z 0Œ t8= 0j t7 0, t6Ā 0Ō t5Ÿ 0± t4| 0Ž t3? 0Q t2 0- t1Ž 0 t0” 0Ķ t/c 0 t.@ 0R t- 0/ t,ą0ņt+¢0Ļt*e0‘t)B0Tt(01t'į0ót&¤0Ńt%0“t$D0pt#03t"É0Ūt!¦0øt ƒ0•tE0rt04tŹ0Üt§0¹tj0—tG0Yt$06tĢ0łt©0»t†0˜tI0ut 08tĪ0ąt«0½tm0štK0]t 0tź0üt ¬0Łt Š0›t L0^t )0;t ė0t®0Ūt‹0tN0zt0=tķ0’t°0ĀtII’@€|ldGp@GTimes New Roman5€Symbol3& Arial"ńˆŠh·»i&·»i&!„Ą““€r0ß’’Department Of RevenueDepartment Of Revenuež’’’ž’’’ ž’’’  !"#$%&'()*+,-./0123456789ž’’’;ž’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’ž’ ’’’’ ĄFMicrosoft Word Picture MSWordDocWord.Picture.8ō9²qž’ą…ŸņłOh«‘+'³Ł0ؘ ČŌäšü ,8 X d p |ˆ˜ ä Commonwealth of MassachusettsMDOR Normal.dotObjectPool ’’’’@‘¦ļl>Č@‘¦ļl>ČWordDocument’’’’’’’’’’’’¦SummaryInformation( ’’’’®DocumentSummaryInformation8’’’’’’’’’’’’¶ģ„Įq æGbjbjt+t+  AAG’’’’’’]’’’’’’’ĀĀĀĀĀ Ī Āø¶ęęęęęiii}$nōb!~£’i18iii£}’’ęęKę}}}i ’ę’ę}¦“’’’’i}}}}’’}ęŚ  ’3Ū2cĀĀĀs } FGų jUmHGż      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžG°ĄN °ĄN!°Å"°Å#°%$°%%°ž’ą…ŸņłOh«‘+'³Ł0ˆ˜¤°ŠÜčü ( D P \hpx€ässDepartment Of Revenue8epaepa Normal.dotODepartment Of Revenue82paMicrosoft Word 8.0u@@šŸ·2cĀ@šŸ·2cĀž’ÕĶ՜.“—+,ł®DÕĶ՜.“—+,ł®H hp˜ Ø° øĄČŠ Ų åäCommonwealth Of Massachusetts-1  Title˜ 6> _PID_GUIDäAN{8BF02BC0-CF04-11D6-AC6A-0008C73A5E4F}Ų(„lll”²±±Q6JŁŲ°Q2jÜ3cFcAśn½wß;÷œļž~gī<#Å"ž-{óIµčزW“ÆB$m‡›yŸ‰Æ,”ĖX4¼OÄ#«}÷Śx©£śäwFdȔŁ§T&V0Œų];µc2{„œēt6!iōīHåT4¶˜Œ/®&汳%iIf+M¾²ČĪł=²«ŽŗwĒ›‰YŁśZńdŌū‚ņ"}āŲhy~%GŌŗŃż"~›Č½łŗßvP½U?2Ż4Zƒ uˆ .‚XC#&“b˜Š… =ˆ Ł½XC?& "‚®ć>Œb ćøŲÅ4&Ģā>ĢaB»ˆ` 1LXĘ.XĆ:&l`›ˆ Ń-üĻŚĘ„LŲÅ}ŲƄ}ģāŸ‡C¬įŸźc¬į÷įĪpĪ1į.q®0įnpn1įī1įńoń„}Į߇WLxƄīƒJš"‚ŗ(AĶ.Ć*1”jqź±†"čj3vц ŲE÷±g_Ē'X1Table’’’’Ē=SummaryInformation(’’’’ŲDocumentSummaryInformation8’’’’’’’’’’’’ Ø CompObj’’’’’’’’’’’’:q+‹.‹/‹6‹9‹?‹B‹O‹R‹S‹_‹b‹o‹r‹‹„‹…‹’‹•‹Ÿ‹¢‹Ø‹«‹¬‹±‹“‹¼‹æ‹Ī‹Ń‹Ņ‹Ū‹Ž‹é‹ģ‹ś‹ż‹ž‹Œ ŒŒŒŒŒŒŒŒUŒ]ŒzŒĒŒßąē.Ž”ŽėŽ‘6äåE‘F‘T’U’““d”Ļ”Š”Ü”#•z• –!––‚–’—“—Y˜Z˜¢™ ššš&š'š2š=š>š?šJšøš¹šÆ›œœœœœ*œ5œ6œBœŽœƒÖ ž!ž,žhžižtžž€žŒžµžņž Ÿ!Ÿ,ŸhŸiŸtŸŸ€Ÿ’Ÿ ¶ m”n”y”„”…”’”””¢”Ł”Ś”z£{£¦§¾§æ§’ؓ؂Ŗ„Ŗ¬¬¬«¬µ­¶­Ś®ż°ž°±H±Ū±I²x²“²ē²č²³†³‡³›³ņ³'“}“““µ“Ę“ µ?µ–µ—µ¦µ1¶ž¶Ÿ¶³¶·l·Ō·6ø”ø•ø»øŚø¹E¹d¹¹Ė¹aŗėŗģŗ »»@»R»b»°»½»¾»Ģ»Ū»ķ»ž»L¼Y¼_¼"½¶½·½É½œ¾¾~æævĄwĄDĮĀĀ'Ć(ĆÄÄŹÄĖÄįÅāÅēĘčĘ=Ē>ĒEĒJĒSĒTĒ]ĒgĒ‘Ē’Ē“Ē”Ē³Ē“ĒµĒ¶Ē’ĒČČČqČrČsČtČģČķČīČļČNÉOÉPÉQɅɆɇɈÉĶÉĪÉ×ÉįÉ&Ź'Ź0Ź:ŹuŹvŹwŹxŹ Ź”ŹŖŹ“ŹŽŹßŹčŹņŹNĖOĖPĖQĖ¾ĖæĖĄĖĮĖĢĢĢ&ĢĢŽĢĢĢæĢĄĢĮĢĀĢĶĶĶĶ]Ķ^Ķ_Ķ`Ķ…Ķ†Ķ‡ĶˆĶ¶Ķ·ĶøĶĀĶ’ĶĪĪĪ{Ī|Ī…ĪŽĪµĪ¶Ī·ĪĮĪŻĪŽĪßĪéĪ1Ļ2Ļ;ĻEĻoĻpĻqĻrĻ·ĻøĻ¹ĻĆĻśĻūĻüĻŠZŠ[Š\Š]Š¶Š·ŠĄŠĖŠŃUŃVŃWŃXѐёњфѥŃĮŃĀŃĆѳќŃūŃüѕŅ–ŅŸŅŖŅGÓHÓQÓZӌӍӎӘÓ>Ō?Ō@ŌKŌ·ŌøŌ¹Ō;Õ<ÕtÕuÕÓÕŌÕ3֋ÖæÖĄÖ××9×wק׳×]Ų£Ų¤ŲčŲŁ Ł"Ł#Ł%Ł&Ł(Ł)Ł+Ł,Ł]ŁnŁoŁpŁŒŁŁŁ˜0€€x0€€€ˆ 0€€˜0€ €h0€€h0€€€h0€€€h0€€€˜0€Q€˜0€Q€˜0€Q€˜0€Q˜0€Q˜0€Q˜0€Q€0€€€0€€€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€˜0€Ė€0€€€0€€€0€€€0€€€0€€€0€€˜0€˜0€˜0€˜0€˜0€˜0€˜0€˜0€˜0€†*œH@ń’H Normal CJOJQJ^J_HmH sH tH 8@8 Heading 1$@&CJT@T Heading 2$$@&a$B*CJOJQJhtH u@@@ Heading 3$„ą@&^„ąCJB@B Heading 4$$@&a$>*CJ>@> Heading 5$$@&a$CJV@V Heading 6$$@&a$>*B*CJOJQJhtH uN@N Heading 7$$@&a$5CJ8OJQJ^JH@H Heading 8$@&5CJOJQJ^JD @D Heading 9 $@&CJ$OJQJ^JDA@ņ’”D Default Paragraph FontVi@ó’³V  Table Normal :V ö4Ö4Ö laö (kō’Į(No List 4B@ņ4 Body Text$a$<P@< Body Text 2$a$CJH(W@¢( Strong54@"4 Header  ĘąĄ!4 @24 Footer  ĘąĄ!.)@¢A. Page Number0U@¢Q0 Hyperlink>*B*@V@¢a@ FollowedHyperlink>*B* 2"2 Caption>*CJ>@>TOC 1  Ę&* aJmHnHu.@. TOC 2 „Č^„Č.. TOC 3 „^„.. TOC 4 „X^„X.. TOC 5 „ ^„ .. TOC 6 „č^„č.. TOC 7 „°^„°.. TOC 8 „x^„x.. TOC 9 „@^„@BQ@B Body Text 3!CJOJQJ^JNC@"N Body Text Indent "„Š^„Š B*ph8žO¢18ldorB* CJOJQJ^Jph€DZ@BD Plain Text$CJOJPJQJ^JRR@RR Body Text Indent 2 %„Š`„Š B*phLžO¢aL header1%56€CJ(OJQJ\]€aJ(o(ph3™:@r:  Footnote Text'CJ@&@¢@ Footnote ReferenceH*XS@’X Body Text Indent 3)$„Š^„Ša$ B*ph^ky &*+M,T'hćs–|ŗ§¬+µĘ½Ł ƒ¼zŅ[€¾ī@¤ė/fiŁ’’’’’’’’ ’’Ł|’’’’ 678=Qlmno›œĆÄĖßēü(<=>?@ABCDRgā9ŽīKžó,Wv§ć9|ž“¶·ø*+Ž  × Ų S į  /   ” ¤ „ ģķCDpqƒńņZ[ØńB`»×š (6Q}­ä-Ci¶ŻßöJr‚ŖĢäõ(YZQRghœ©ĄĮõ"×ŲV W X Z | – ¢ ³ Ģ × š ś !-!@!N!ƒ!Ÿ!³!Ö!ö!÷!ˆ#†$Ž%v&Č'v(­)Ė)Ģ)+*,*;*<*B*G*R*X*^*_*a*j*l*q*r*s*u*z*|**‚*ƒ*…***Ø*Ņ*Ó*Õ*į*ć*++++ +"+O+P+Q+R+S+y+Œ+ +ŗ+Ė+į+P,», -”-•-–-’- . ........'..€.…..Ž.•.™.š.„.©.Ŗ.µ.¹.ŗ.Ę.Ź.Ė.Ö.Ś.Ū.ę.ź.ė.ś.ž.’. ////#/$/1/5/6/B/F/G/U/Y/Z/f/j/k/}//‚//“/”/”/„/¦/“/ø/¹/Ē/Ė/Ģ/Ś/Ž/ß/ą/ 0 0 0)0Ś0Ū022\4]4Ž44N6O6P7Q7Y7L8M8å9ę9;B;;č;C<D<½<¾<==č?é?G@H@Ī@Ļ@+A,A¼A½A@BABŸBCCėCģC÷CEE:E;E EāEFLF”F%GIGmGnGII0JcJ°J KdKeKŽKßK2L3LČNÉN'O(O°O±O“Q”Q;S‡B‡I‡L‡M‡W‡Z‡c‡g‡n‡r‡s‡y‡|‡‡‡‹‡‘‡”‡•‡›‡‡„‡©‡®‡±‡²‡¹‡»‡Ę‡É‡Ō‡×‡Ų‡ß‡ā‡ź‡ī‡ō‡÷‡ų‡ˆˆˆˆˆˆˆ&ˆ(ˆ3ˆ6ˆAˆDˆEˆKˆNˆUˆXˆ_ˆbˆcˆiˆmˆuˆyˆ~ˆˆ‚ˆ†ˆ‰ˆˆ‘ˆ’ˆ“ˆ”ˆĄˆĮˆéˆņˆõˆüˆ’ˆ‰‰‰‰‰&‰)‰4‰7‰8‰A‰D‰P‰S‰\‰_‰`‰u‰x‰”‰—‰Ÿ‰¢‰£‰«‰®‰³‰¶‰½‰Ą‰Į‰Ē‰Ź‰Ó‰Ö‰Ž‰į‰ā‰ē‰ź‰ń‰ō‰ż‰ŠŠ ŠŠŠŠ Š#Š$Š5Š8ŠFŠIŠRŠUŠVŠ`ŠcŠoŠrŠ{Š~ŠŠ‡ŠŠŠ“Š–ŠŠ Š”ŠÆŠ²Š½ŠĄŠĖŠĪŠĻŠŲŠŪŠźŠķŠśŠżŠžŠ‹‹‹"‹˜0€˜ 0€˜ 0€˜ 0€˜ 0€˜0€˜0€˜0€˜0€˜0€˜0€˜0€˜0€˜0€˜0€0€€˜0€p˜0€p˜0€p˜0€p0€€˜0€Z˜0€Z0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€0€€80€R˜0€g˜0€g˜0€g˜0€g˜0€g˜0€g˜0€g˜0€g˜0€g˜0€g˜0€g˜0€g˜0€g˜0€g˜0€g0€€˜0€Z ˜0€Z ˜0€Z ˜0€Z ˜0€Z ˜0€Z ˜0€Z ˜0€Z ˜0€Z ˜0€Z ˜0€Z ˜0€Z ˜0€Z ˜0€Z ˜0€Z ˜0€Z 0€€˜ 0€ö!€˜ 0€ö!€˜ 0€ö!€˜ 0€ö!€˜ 0€ö!€˜ 0€ö!€˜ 0€ö!€0€€˜0€­)€˜0€­)€˜0€­)€˜0€­)€˜0€­)€©0€­)Š ©0€­)Š ©0€­)Š ©0€­)Š ©0€­)Š ™0€­)Ō ©0€­)Š ©0€­)Š ©0€­)Š ©0€­)Š ©0€­)Š ™0€­)Ō ©0€­)Š ©0€­)Š ©0€­)Š ©0€­)Š ©0€­)Š ™0€­)Ō ©0€­)Š ©0€­)Š ©0€­)Š ©0€­)Š ©0€­)Š ™0€­)Ō ©0€­)Š ©0€­)Š ©0€­)Š ©0€­)Š ©0€­)Š ™0€­)Ō ©0€­)Š ©0€­)Š ©0€­)Š ©0€­)Š ©0€­)Š ™0€­)Ō ˜0€­)€˜0€­)€˜0€­)€˜ 0€­)€˜ 0€­)€˜ 0€­)€˜ 0€­)€˜ 0€­)€˜ 0€­)€˜ 0€­)€˜ 0€­)€˜ 0€­)€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€0€€˜0€€˜0€€©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ™0€€Ō ˜0€€˜0€€˜0€€˜0€€˜0€€˜%0€€˜%0€€˜0€€˜%0€€˜0€€˜0€€˜%0€€˜%0€€˜0€€˜%0€€˜0€€˜%0€€˜0€€˜)0€€˜0€€˜0€€˜0€€˜)0€€˜ 0€€˜ 0€€˜ 0€€˜ 0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜"0€€˜"0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜ 0€€˜ 0€€˜ 0€€˜ 0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜)0€€˜0€€˜0€€˜0€€˜"0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€0€€˜0€€€˜0€€€˜0€€€©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ˜0€€€˜0€€€˜0€€€˜0€€€˜"0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜"0€€€˜0€€€˜0€€€˜"0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜"0€€€˜0€€€˜0€€€˜0€€€˜0€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ˜0€€˜0€€©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€0€€©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€      !"#$%&'()*+,-./0123456789:;<=>F@ABCDEž’’’GHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefž’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ˜0€€0€€0€€©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€˜0€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€˜0€€˜0€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€˜0€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€0€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€0€€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€0€€€˜0€€€˜0€€€0€€€˜0€€€˜0€€€˜0€€€˜0€€€˜0€€€0€€˜0€€€˜0€€€˜0€€€˜0€€€0€€0€€0€€˜0€€0€€0€€˜0€€˜0€€˜0€€˜0€€˜0€€0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€0€€0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€˜0€€0€€€˜0€€˜0€€˜0€€˜0€€©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ©0€€Š ©0€€Š ©0€€Š ™0€€Ō ˜0€€˜@0€€˜@'0€€˜@0€€˜@'0€€˜@0€€˜@'0€€˜@0€€˜@'0€€˜@0€€˜@'0€€˜@0€€˜@'0€€˜@'0€€˜@'0€€˜@'0€€˜@'0€€˜@'0€€˜@0€€˜@'0€€˜@'0€€˜@'0€€00f˜@0€€hŽ00Ÿ˜@0€€hŽ00Ÿ˜@0€€hŽ00Ÿ˜@0€€hŽ00Ÿ˜@0€€˜@0€€˜@0€€€hŽ00(Ÿ˜0€€€˜0€€€˜€€7Y¼_¼"½¶½·½ĢĢĢŽĢŒÓÓ>Ō?ŌŁjŽ00<ņjjŽ00jŽ000š@0jŽ00€jŽ00ČŖ³°€€€ jŽ00&°€€€ jŽ0 0  łĒš0€€€€ jĪ0647š0€€€€ š0€€€€ OOOR• : ¬ — µ g&“5:ƒ_Nf±p²zéŒ=•¬œ ¢h¦¢© ½”Ć·ÅÕĒĢķŠĀÓŻÖłŁŌŻMįįquvwxz~ˆ¢„­Æ°Ņżž   *5;=ü§ ¤("R&Ģ(<2^2a2|2Ņ23P3į36™6©6¹6Ź6Ś6ź6ž67#757F7Y7j77“7„7ø7Ė7Ž7\<EN±Wņ`¢e®lm2m`m‘mæmšm,uõ‚å†9‡Z‡ƒ‡ø‡č‡ˆ-ˆ[ˆ‚ˆŖˆŌˆ ‰b‰•‰Ź‰ł‰/ŠQŠhŠ”ŠĢŠēŠśŠ‹R‹i‹‹Ć‹ß‹ņ‹ŒXŒfŒ‚Œ•Œ¦Œ²ŒÄŒŽŒżŒJŽLr”±×÷Db“õ‘D‘x‘®‘Ź‘ź‘’8’c’Š’²’Ū’“9“b“•“““Ž“ ””!ž*¤¶ØŚ¶1¾½ĆĢSĻ‘Ļ³Ļ’ĻqŠģŠNхŃĶŃ&ŅuŅ ŅŽŅNÓ¾ÓŌŌæŌÕ]Õ…Õ¶Õ’Õ{ÖµÖŻÖ1×o׷ל×ZŲ¶ŲUŁŁĄŁłŁ•ŚGŪŒŪ>Ü·Üߏįrty{|}€‚ƒ„…†‡‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ”£¤¦§Ø©Ŗ«¬®±²³“µ¶·ø¹ŗ»¼½¾æĄĮĀĆÄÅĘĒČÉŹĖĢĶĪĻŠŃÓŌÕÖ×ŲŁŚŪÜŻŽßąįāćäåęēčéźėģķīļšńņóōõö÷ųłśūü’   !"#$%&'()+,-./012346789:<Žįs”•“ĀŻßąā4679Xn‰‹ŒŽ­Īéėģī +FHIKj}˜›œž½Ņķšń“N^_Ŗ_vw¶wēwt­›­³­b»“»®»ž»/¼J¼¾8¾N¾Ģ¾ó¾æ«æÖæņæDĮ²ĮĀ9Ā]ĀrĀ“ĀōĀ%Ć ĆĶĆäĆÅ±ÅĖÅĘCĘ[ʏŁ ”’X”’%4’•Ą•ĢX”’%4’•Ą•ĢX”’%4’•Ą•ĢX”’%4’•Ą•ĢX”’%4’•Ą•ĢX”’%4’•Ą•ĢX”’%4’•Ą•Ģ•ŒX”’•„X’„X”’„X’„X’„X’„X’„X’„X’„X’„X’„X’€X’€X’„ !,?FIRt’•€!”’•€ :”’•Œš˜š/šXbš$l~@ß%X9¼2?’k 2|2š$īS Æ­Vט}Ė—I“Ą¦^’’‡@ń’’’€€€÷šXššöš( š ššH² š C šAææšššn² š ƒ š0ŠA ?æ ’?æ"ń怚ššB šS šæĖ’ ?š .Ł5ž’’ø©XTš &t’’* _Hlt49739386 _Hlt49748126 _Hlt49748127 _Toc42325732 _Toc20305556 _Toc42325733 _Toc20305558 _Toc20305559 _Toc42325734 _Toc42325735 _Toc20305560 _Toc20305557 _Toc20305561 _Toc42325736 _Toc42325749 _Toc42325740 TaxRegRuleStandardState _Toc42325750 _Toc42325751 _Toc42325752 _Hlt153688412 _Hlt153688413Anchors _Hlt38081515 _Toc42325753 _Toc20305572 _Toc20305570 _Hlt144191851 _Hlt118107557 _Hlt144191865 _Hlt144191866 _Hlt144191874 _Hlt144191875 _Hlt144191882 _Hlt144191883 _Hlt117915302 _Toc42325754 _Hlt144191895 _Hlt144191896 _1094298101žŃŃb<-rRZ | ³!®)®). 0_l‡ĄˆŒ¢”¬©­©­ž°Å±ķŗR»ķ»ż¾ŻæćæćækĀkĀĆĆĆĪÅOĘOʈŁŁ@@@ @@@@@ @!@"@#@$@%@&'@(@)@ŅŅņ)@„Bfy • Õ!Ź)Ź)&.0–v‡ĄˆTŒŲ”©¬Ŗ­Ŗ­ž°Å± »a»ż»ž¾ŽæäæäælĀlĀĆĆĆąÅPĘPʈŁŁ’’<‘„H¬™=‘„HÄ.>‘„HDČŲ ?‘„H/@‘„H„.A‘„H®× B‘„HD®× C‘„H„®× D‘„HÜóÖ E‘„HōÖ F‘„H\ōÖ G‘„HœōÖ H‘„HÜōÖ I‘„HõÖ J‘„H\õÖ K‘„HœõÖ L‘„HÜõÖ M‘„HöÖ N‘„H\öÖ O‘„HœöÖ P‘„HÜöÖ Q‘„H÷Ö R‘„H\÷Ö S‘„Hœ÷Ö T‘„HÜ÷Ö U‘„HųÖ V‘„H\ųÖ W‘„HœųÖ X‘„HÜųÖ Y‘„HłÖ Z‘„H\łÖ [‘„HœłÖ \‘„HÜłÖ ]‘„HśÖ ^‘„H\śÖ _‘„HœśÖ `‘„HÜśÖ a‘„HūÖ b‘„H\ūÖ c‘„HœūÖ d‘„HÜūÖ e‘„HüÖ f‘„H\üÖ g‘„HœüÖ h‘„HÜüÖ i‘„HżÖ j‘„H\żÖ k‘„HœżÖ l‘„HÜżÖ m‘„HžÖ n‘„H\žÖ o‘„HœžÖ p‘„HÜžÖ q‘„H’Ö r‘„H\’Ö s‘„Hœ’Ö t‘„HÜ’Ö u‘„H× v‘„H\× w‘„Hœ× x‘„HÜ× y‘„H× z‘„H\× {‘„Hœ× |‘„HÜ× }‘„H× ~‘„H\× ‘„Hœ× €‘„HÜ× ‘„H× ‚‘„H\× ƒ‘„Hœ× „‘„HÜ× …‘„H× †‘„H\× ‡‘„Hœ× ˆ‘„HÜ× ‰‘„H× Š‘„H\× ‹‘„Hœ× Œ‘„HÜ× ‘„H× Ž‘„H\× ‘„Hœ× ‘„HÜ× ‘‘„H× ’‘„H\× “‘„Hœ× ”‘„HÜ× •‘„H× –‘„H\× —‘„Hœ× ˜‘„HÜ× ™‘„H × š‘„H\ × ›‘„Hœ × œ‘„HÜ × ‘„H × ž‘„H\ × Ÿ‘„Hœ ×  ‘„HÜ × ”‘„H × ¢‘„H\ × £‘„Hœ × ¤‘„HÜ × „‘„H × ¦‘„H\ × §‘„Hœ × ؑ„HÜ × ©‘„H × Ŗ‘„H\ × «‘„Hœ × ¬‘„HÜ × ­‘„H× ®‘„H\× Ƒ„Hœ× °‘„HÜ× ±‘„H× ²‘„H\× ³‘„Hœ× “‘„HÜ× µ‘„H× ¶‘„H\× ·‘„Hœ× ø‘„HÜ× ¹‘„H× ŗ‘„H\× »‘„Hœ× ¼‘„HÜ× ½‘„H× ¾‘„H\× æ‘„Hœ× Ą‘„HÜ× Į‘„H× Ā‘„H\× Ƒ„Hœ× đ„HÜ× ő„H× ʑ„H\× Ē‘„Hœ× ȑ„HÜ× ɑ„H× Ź‘„H\× Ė‘„Hœ× Ģ‘„HÜ× Ķ‘„H× Ī‘„H\× Ļ‘„Hœ× Š‘„HÜ× ё„H× Ņ‘„H\× ӑ„Hœ× Ō‘„HÜ× Ց„H× ֑„H\× ב„Hœ× Ų‘„HÜ× Ł‘„H× Ś‘„H\× Ū‘„Hœ× ܑ„HÜ× Ż‘„H× Ž‘„H\× ߑ„Hœ× ą‘„HÜ× į‘„H× ā‘„H\× ć‘„Hœ× ä‘„HÜ× å‘„H× ę‘„H\× ē‘„Hœ× č‘„HÜ× é‘„H× ź‘„H\× ė‘„Hœ× ģ‘„HÜ× ķ‘„H× ī‘„H\× ļ‘„Hœ× š‘„HÜ× ń‘„H× ņ‘„H\× ó‘„Hœ× ō‘„HÜ× õ‘„H × ö‘„H\ × ÷‘„Hœ × ų‘„HÜ × ł‘„H!× ś‘„H\!× ū‘„Hœ!× ü‘„HÜ!× ż‘„H"× ž‘„H\"× ’‘„Hœ"× ’„HÜ"× ’„H#× ’„H\#× ’„Hœ#× ’„HÜ#× ’„H$× ’„H\$× ’„Hœ$× ’„HÜ$×  ’„H%×  ’„H\%×  ’„Hœ%×  ’„HÜ%×  ’„H&× ’„H\&× ’„Hœ&× ’„HÜ&× ’„H'× ’„H\'× ’„Hœ'× ’„HÜ'× ’„H(× ’„H\(× ’„Hœ(× ’„HÜ(× ’„H)× ’„H\)× ’„Hœ)× ’„HÜ)× ’„H*× ’„H\*× ’„Hœ*×  ’„HÜ*× !’„H+× "’„H\+× #’„Hœ+× $’„HÜ+× %’„H,× &’„H\,× '’„Hœ,× (’„HÜ,× )’„H-× *’„H\-× +’„Hœ-× ,’„HÜ-× -’„H.× .’„H\.× /’„Hœ.× 0’„HÜ.× 1’„H/× 2’„H\/× 3’„Hœ/× 4’„HÜ/× 5’„H0× 6’„H\0× 7’„Hœ0× 8’„HÜ0× 9’„H1× :’„H\1× ;’„Hœ1× <’„HÜ1× =’„H2× >’„H\2× ?’„Hœ2× @’„HÜ2× A’„H3× B’„H\3× C’„Hœ3× D’„HÜ3× E’„H4× F’„H\4× G’„Hœ4× H’„HÜ4× I’„H5× J’„H\5× K’„Hœ5× ŖŖ²µöö ĖBĖBŁBEEįPįP‚Q‚Q3U3UAU¢c¢c½c½c·d·dĄdĄdŠdŠd×d×dßdßdļdļd÷d÷dee"e"eIeIePePezezeee°e°eŁeŁeįeįeõeõe¤f¤fŻrŻrKz™}™}[[„„ÜÜ € €ƒ€ƒ€«€«€Ź€Ź€ł€ł€––ĖĖąąśś ‚ ‚‚2‚2‚B‚B‚G‚¢‚¢‚Ķ‚Ķ‚Ū‚Ū‚ƒƒ8ƒ;ƒ;ƒ¤ƒ¤ƒ±ƒ±ƒÄƒÄƒŃƒŃƒƒ„ƒ„–„–„ā„ā„ …-…”…™†™†ˆŹˆŹˆéˆéˆņˆņˆõˆõˆ’ˆ’ˆ‰‰‰‰)‰)‰8‰8‰D‰D‰S‰S‰`‰`‰‰‰‰‰—‰—‰£‰£‰®‰¶‰¶‰Į‰Į‰Ź‰Ź‰Ö‰Ö‰ā‰ā‰ź‰ź‰ō‰ō‰ŠŠŠŠŠŠ$Š$Š8Š8ŠIŠIŠVŠVŠcŠcŠrŠrŠŠŠŠŠŠŠ–Š–Š”Š”Š²Š²ŠĄŠĄŠĻŠĻŠŪŠŪŠķŠķŠžŠ‹‹"‹"‹/‹/‹9‹9‹B‹B‹S‹b‹b‹r‹r‹…‹…‹•‹•‹¢‹¢‹¬‹¬‹“‹“‹æ‹Ņ‹Ņ‹Ž‹Ž‹ģ‹ģ‹ž‹ž‹ Œ Œ,Œ,Œū›ū›’›ķŗķŗ@»@»R»R»Y»\»Ū»Ū»ķ»ķ»+Ó+ӐŁ      "!$#&%('*),+.-0/21436587:9<;>=?@BACDEFGHIJKLMNOPQRSTUVWYXZ[]\^_a`bcdfeghijklmnoprqstuvwxyz{|}~€‚ƒ„…†‡ˆ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ”¢£¤„¦§Ø©Ŗ«¬­®Æ°±²³“µ¶·ø¹ŗ»¼½¾æĄĮĀĆÄÅĘĒČÉŹĖĢĶĪĻŠŃŅÓŌÕÖ×ŲŁŚŪÜŻŽßąįāćäåęēčéźėģķīļšńņóōõö÷ųłśūüżž’     £Ø°“ŗŗü  ŲBŽBŽBEEīPīPQQ@UFUFU„c§cĄcĀcŗd½dĆdÅdÓdÖdŚdÜdādädņdōdśdüde!e%e(eLeOeSeVe}e€e„e‡e³eµeÜeŽeäeęeff§f©fźrźrMz¦}¦}ffŠŠēē€€Œ€Œ€±€±€Ó€Ó€’€’€™žŲŲåė‚‚‚‚‚8‚8‚F‚L‚L‚؂؂Ō‚Ō‚ą‚ą‚(ƒ(ƒ:ƒ>ƒBƒ©ƒ©ƒ»ƒ»ƒŹƒŹƒŲƒŲƒ‰„‰„„„ę„ę„…0…—…¦†¦† ˆĪˆĪˆšˆšˆōˆōˆūˆūˆ ‰ ‰‰‰%‰%‰3‰3‰@‰@‰O‰O‰[‰[‰t‰t‰“‰“‰ž‰ž‰Ŗ‰Ŗ‰²‰¼‰¼‰Ę‰Ę‰Ņ‰Ņ‰Ż‰Ż‰ę‰ę‰š‰š‰ü‰ü‰ Š ŠŠŠŠŠ4Š4ŠEŠEŠQŠQŠ_Š_ŠnŠnŠzŠzŠ†Š†Š’Š’ŠœŠœŠ®Š®Š¼Š¼ŠŹŠŹŠ×Š×ŠéŠéŠłŠłŠ‹‹‹*‹*‹5‹5‹>‹>‹N‹N‹^‹n‹n‹€‹€‹‘‹‘‹ž‹ž‹§‹§‹°‹°‹»‹»‹Ķ‹Ś‹Ś‹č‹č‹ł‹ł‹ŒŒŒŒ9Œ9Œž›œœśŗśŗP»P»X»[»a»a»ė»ė»ō»ō»-Ó-ӐŁ     "!$#&%('*),+.-0/21436587:9<;>=?@BACDEFGHIJKLMNOPQRSTUVWYXZ[]\^_a`bcdfeghijklmnoprqstuvwxyz{|}~€‚ƒ„…†‡ˆ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ”¢£¤„¦§Ø©Ŗ«¬­®Æ°±²³“µ¶·ø¹ŗ»¼½¾æĄĮĀĆÄÅĘĒČÉŹĖĢĶĪĻŠŃŅÓŌÕÖ×ŲŁŚŪÜŻŽßąįāćäåęēčéźėģķīļšńņóōõö÷ųłśūüżž’      =*€urn:schemas-microsoft-com:office:smarttags €PlaceType€=*€urn:schemas-microsoft-com:office:smarttags €PlaceName€>*€urn:schemas-microsoft-com:office:smarttags €PostalCode€9 *€urn:schemas-microsoft-com:office:smarttags€State€8 *€urn:schemas-microsoft-com:office:smarttags€City€: *€urn:schemas-microsoft-com:office:smarttags€Street€Bż*€urn:schemas-microsoft-com:office:smarttags€country-region€; *€urn:schemas-microsoft-com:office:smarttags€address€9*€urn:schemas-microsoft-com:office:smarttags€place€ Æ»         ż                                          ż                     żż      żż ż żż           ż ż          ż                 ż                      ż?Gœ¤Żå #&#‚+‹+Ń£Ś£b­g­ »»»» ĮĮ]ŠbŠ³Ó¼Ó¹ŌłÕÖĘÖÉÖ6Ų?Ų Ł Ł"Ł"Ł#Ł#Ł%Ł&Ł(Ł)Ł+Ł,ŁoŁpŁŁƒ†) , $!*!ą/ę/īWńWŒY’Y²ZµZ®l“lŃlŚl,m0mdtltxx~xŅyŌy¶†¾†ØÆ±©Å©Ś®ą®ĀtĀYĆĒŌ·Ō¹Ō Ł Ł"Ł"Ł#Ł#Ł%Ł&Ł(Ł)Ł+Ł,ŁoŁpŁŁ3333333333333333333377š›œĀCDĀą7nŒĪģ+I}œŅńßéU_bbg n os†’¢)¢)¤)Ŗ)O+O+¹/ß/R\­\­_Æ_a%a;a[aÆh°h“Ļ”Y˜ šøšœ…”””vĄĀ ĆåƁÅĢÅ2ĻÓÓøŌ¹Ō¹Ō»Ō»Ō9Õ:Õ;Õ<ÕŁ Ł"Ł#ŁPŁSŁ\Ł_ŁjŁnŁnŁŁMA Dept of Revenue66Microsoft Office Word@ŠĪ†4@ą×"…Ę@q"gÉĒ@¬ål>Čæś“ž’ÕĶ՜.“—+,ł®DÕĶ՜.“—+,ł®L hp€ˆ˜  Ø°ø Ą źäMDOR‚lMŌ« Commonwealth of Massachusetts Title\  8@ _PID_HLINKSäA ~74Thttp://www.mass.gov/dorj ]Q"http://www.mahealthconnector.org/j +"Nhttp://www.socialsecurity.gov/j T K1http://pe.usps.gov/cpim/ftp/pubs/Pub28/Pub28.pdfj ^@Hhttp://www.usps.com/j tE_http://www.mass.gov/Ador/docs/dor/softwaredevelopers/layout07/INPDFS/Forms_Repro_Hdbk_2008.pdfj +zBhttp://www.dor.state.ma.us/j [Y?http://www.taxadmin.org/j ^<http://www.nactp.org/j  ~9"mailto: Tempestak@dor.state.ma.usj x6!mailto: trainorc@dor.state.ma.usj 743http://www.mass.gov/dorj T 01http://pe.usps.gov/cpim/ftp/pubs/Pub28/Pub28.pdfj GW-Øhttp://www.mass.gov/?pageID=dorterminal&L=3&L0=Home&L1=Individuals+and+Families&L2=Personal+Income+Tax&sid=Ador&b=terminalcontent&f=dor_healthcare_healthcare&csid=Adorj 6&j  _Toc423257406 j  _Toc423257491j  _Toc423257361j  _Toc423257351j  _Toc423257341j  _Toc423257331j  _Toc42325732ž’ ’’’’ ĄFMicrosoft Office Word Document MSWordDocWord.Document.8ō9²q¹Ō Ł Ł"Ł"Ł#Ł#Ł%Ł&Ł(Ł)Ł+Ł,ŁoŁpŁŁńIE šj×’’’’’’’’’ā@ĆāƒZ¼’’’’’’’’’ŽWw1¤r’’’’’’’’’‹gh6H*Š>’’’’’’’’’Æ]”7N@x’’’’’’’’’·U@> ’2VWE ’Ü(RtnX4’’’’’’’’’XjS>GD·’’’’’’’’’.ćr ’Ō[Ÿsōņ\’’’’’’’’’°f„v€;lx’’’’’’’’’|CŖy:—V=’’’’’’’’’({0lœ€’’’’’’’’’&¼Üö²’’’’’’’’’h„Š„˜žĘŠ^„Š`„˜ž.h„ „˜žĘ ^„ `„˜ž.’h„p„L’Ęp^„p`„L’.h„@ „˜žĘ@ ^„@ `„˜ž.h„„˜žĘ^„`„˜ž.’h„ą„L’Ęą^„ą`„L’.h„°„˜žĘ°^„°`„˜ž.h„€„˜žĘ€^„€`„˜ž.’h„P„L’ĘP^„P`„L’.i„€„€éĘ€^„€`„€éo(w„€„€éĘ€^„€`„€éo(-l„€„€éĘ€^„€`„€éo(--„€„€éĘ€^„€`„€éo(--. „€„€éĘ€^„€`„€éo( --.. „€„€éĘ€^„€`„€éo( --... „€„€éĘ€^„€`„€éo( --.... „€„€éĘ€^„€`„€éo(--..... „€„€éĘ€^„€`„€éo(--......h „Š„˜žĘŠ^„Š`„˜žOJQJo(·šh „ „˜žĘ ^„ `„˜žOJQJo(oh „p„˜žĘp^„p`„˜žOJQJo(§šh „@ „˜žĘ@ ^„@ `„˜žOJQJo(·šh „„˜žĘ^„`„˜žOJQJo(oh „ą„˜žĘą^„ą`„˜žOJQJo(§šh „°„˜žĘ°^„°`„˜žOJQJo(·šh „€„˜žĘ€^„€`„˜žOJQJo(oh „P„˜žĘP^„P`„˜žOJQJo(§š„Š„˜žĘŠ^„Š`„˜ž.€„ „˜žĘ ^„ `„˜ž.€„p„˜žĘp^„p`„˜ž.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.€„ą„˜žĘą^„ą`„˜ž.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.€„P„˜žĘP^„P`„˜ž.h „Š„˜žĘŠ^„Š`„˜žOJQJo(·šh „ „˜žĘ ^„ `„˜žOJQJo(oh „p„˜žĘp^„p`„˜žOJQJo(§šh „@ „˜žĘ@ ^„@ `„˜žOJQJo(·šh „„˜žĘ^„`„˜žOJQJo(oh „ą„˜žĘą^„ą`„˜žOJQJo(§šh „°„˜žĘ°^„°`„˜žOJQJo(·šh „€„˜žĘ€^„€`„˜žOJQJo(oh „P„˜žĘP^„P`„˜žOJQJo(§š „h„˜žĘh^„h`„˜žOJQJo(·š „h„˜žĘh^„h`„˜žOJQJo(·šh„Š„˜žĘŠ^„Š`„˜ž.h„ „˜žĘ ^„ `„˜ž.’h„p„L’Ęp^„p`„L’.h„@ „˜žĘ@ ^„@ `„˜ž.h„„˜žĘ^„`„˜ž.’h„ą„L’Ęą^„ą`„L’.h„°„˜žĘ°^„°`„˜ž.h„€„˜žĘ€^„€`„˜ž.’h„P„L’ĘP^„P`„L’.h„Š„˜žĘŠ^„Š`„˜ž.h„ „˜žĘ ^„ `„˜ž.’h„p„L’Ęp^„p`„L’.h„@ „˜žĘ@ ^„@ `„˜ž.h„„˜žĘ^„`„˜ž.’h„ą„L’Ęą^„ą`„L’.h„°„˜žĘ°^„°`„˜ž.h„€„˜žĘ€^„€`„˜ž.’h„P„L’ĘP^„P`„L’. „h„˜žĘh^„h`„˜žOJQJo(·šŌ„8„˜žĘ8^„8`„˜žOJPJQJ^Jo(-€ „„˜žĘ^„`„˜žOJQJo(o€ „Ų „˜žĘŲ ^„Ų `„˜žOJQJo(§š€ „Ø „˜žĘØ ^„Ø `„˜žOJQJo(·š€ „x„˜žĘx^„x`„˜žOJQJo(o€ „H„˜žĘH^„H`„˜žOJQJo(§š€ „„˜žĘ^„`„˜žOJQJo(·š€ „č„˜žĘč^„č`„˜žOJQJo(o€ „ø„˜žĘø^„ø`„˜žOJQJo(§šh „Š„˜žĘŠ^„Š`„˜žOJQJo(·šh „ „˜žĘ ^„ `„˜žOJQJo(oh „p„˜žĘp^„p`„˜žOJQJo(§šh „@ „˜žĘ@ ^„@ `„˜žOJQJo(·šh „„˜žĘ^„`„˜žOJQJo(oh „ą„˜žĘą^„ą`„˜žOJQJo(§šh „°„˜žĘ°^„°`„˜žOJQJo(·šh „€„˜žĘ€^„€`„˜žOJQJo(oh „P„˜žĘP^„P`„˜žOJQJo(§šh„Š„˜žĘŠ^„Š`„˜ž.h„ „˜žĘ ^„ `„˜ž.’h„p„L’Ęp^„p`„L’.h„@ „˜žĘ@ ^„@ `„˜ž.h„„˜žĘ^„`„˜ž.’h„ą„L’Ęą^„ą`„L’.h„°„˜žĘ°^„°`„˜ž.h„€„˜žĘ€^„€`„˜ž.’h„P„L’ĘP^„P`„L’.i„€„€éĘ€^„€`„€éo(w„€„€éĘ€^„€`„€éo(-ū„€„€éĘ€^„€`„€éo(--„€„€éĘ€^„€`„€éo(--. „€„€éĘ€^„€`„€éo( --.. „€„€éĘ€^„€`„€éo( --... „€„€éĘ€^„€`„€éo( --.... „€„€éĘ€^„€`„€éo(--..... „€„€éĘ€^„€`„€éo(--......h„Š„˜žĘŠ^„Š`„˜ž.„ „˜žĘ ^„ `„˜žo()’h„p„L’Ęp^„p`„L’.h„@ „˜žĘ@ ^„@ `„˜ž.h„„˜žĘ^„`„˜ž.’h„ą„L’Ęą^„ą`„L’.h„°„˜žĘ°^„°`„˜ž.h„€„˜žĘ€^„€`„˜ž.’h„P„L’ĘP^„P`„L’.({ā@Ć°f„vÆ]”7·U@>2VWE.ćrŌ[ŸsŽWw1XjSÜ(R|CŖyńIE &¼‹gh6’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’’                  ģ¼Ņ†HDzQÜVČÓR!€Ē¤ÉH•ų8ņŠnŚźČŹĘę                  ÖŪĘÆ                   ÆpC       Žås!Ąku¹F źų0>1i Ndæ›^J( Šg­z1!u$L}%sl&R3)Š +Sx+W,-g?0Nw5T7A7"N8SA9šR<ŽM=ŗG? 0C8]F/G’Å^_ÅĪkĘ 3Ē~nĒS7Ču~ÉČoŹÜwŹ·>Ķ²+Ī”tĪM}ŌÕč&ÕĒBÖ ×Nmܬ ßQß6ąė4ą„$äbäF'åIč(Qčļ>éź>ļÅBš„Y÷Fś”Zś{Mū’Jžv,*;*<*B*G*R*X*^*_*a*j*l*q*r*s*u*z*|**‚*ƒ*…***Ø*Ņ*Ó*Õ*į*ć*++++ +"+O+P+Q+.'.~.€.…..Ž.•.™.š.„.©.Ŗ.µ.¹.ŗ.Ę.Ź.Ė.Ö.Ś.Ū.ę.ź.ė.ś.ž.’. ////#/$/1/5/6/B/F/G/U/Y/Z/f/j/k/}//‚//“/”/”/„/¦/“/ø/¹/Ē/Ė/Ģ/Ś/Ž/ß/Ž4×?Zd_djdwd†d›d­d®d±d·dŠd×dļdee ee"e)e-e1e2e9eIePeWe[e_e`ejezeeˆeŒee‘eœe¬e°e¶eŗe¾eæeÉeŁeįeēeėeļešeah§~Š~Ņ~ā~ć~ä~å~ź~ö~-9:DPZ[goƒ„”£ø¹ĶÜčéū €€€+€,€-€.€3€?€[€\€h€v€‚€ƒ€€•€Ŗ€«€»€Ź€Ō€Õ€ź€ł€   LVWabcn|‡•–Ÿ¬»ŹĖŁąģłś ‚‚(‚/‚0‚1‚2‚B‚Q‚R‚\‚]‚g‚h‚i‚w‚…‚“‚”‚¢‚³‚ŗ‚Å‚Ģ‚Ķ‚Õ‚Ū‚į‚ē‚č‚ė‚ń‚ō‚ś‚ū‚ƒ ƒƒƒƒ)ƒ8ƒCƒRƒSƒ]ƒ^ƒhƒiƒjƒuƒƒƒƒƒžƒŖƒ±ƒ¼ƒĆƒÄƒĖƒŃƒŁƒßƒąƒćƒéƒģƒņƒóƒžƒ„ „„„%„4„I„X„Y„c„d„e„f„g„r„€„„‚„ƒ„Œ„“„”„•„–„ž„¤„„„¦„§„Ŗ„°„±„²„³„¾„Ā„Ć„Ä„Å„Ķ„Ü„Ż„Ž„ß„ģ„ū„ü„ż„ž„‡ ‡!‡0‡4‡>‡B‡I‡L‡M‡W‡Z‡c‡g‡n‡r‡s‡y‡|‡‡‡‹‡‘‡”‡•‡›‡‡„‡©‡®‡±‡²‡¹‡»‡Ę‡É‡Ō‡×‡Ų‡ß‡ā‡ź‡ī‡ō‡÷‡ų‡ˆˆˆˆˆˆˆ&ˆ(ˆ3ˆ6ˆAˆDˆEˆKˆNˆUˆXˆ_ˆbˆcˆiˆmˆuˆyˆ~ˆˆ‚ˆ†ˆ‰ˆˆ‘ˆ’ˆ“ˆ”ˆĄˆéˆņˆõˆüˆ’ˆ‰‰‰‰‰&‰)‰4‰7‰8‰A‰D‰P‰S‰\‰_‰`‰u‰x‰”‰—‰Ÿ‰¢‰£‰«‰®‰³‰¶‰½‰Ą‰Į‰Ē‰Ź‰Ó‰Ö‰Ž‰į‰ā‰ē‰ź‰ń‰ō‰ż‰ŠŠ ŠŠŠŠ Š#Š$Š5Š8ŠFŠIŠRŠUŠVŠ`ŠcŠoŠrŠ{Š~ŠŠ‡ŠŠŠ“Š–ŠŠ Š”ŠÆŠ²Š½ŠĄŠĖŠĪŠĻŠŲŠŪŠźŠķŠśŠżŠžŠ‹‹‹"‹+‹.‹/‹6‹9‹?‹B‹O‹R‹S‹_‹b‹o‹r‹‹„‹…‹’‹•‹Ÿ‹¢‹Ø‹«‹¬‹±‹“‹¼‹æ‹Ī‹Ń‹Ņ‹Ū‹Ž‹é‹ģ‹ś‹ż‹ž‹Œ ŒŒŒŒŒŒTŒÅčĘ=Ē>ĒEĒJĒSĒTĒ]ĒgĒ‘Ē’Ē“Ē”Ē³Ē“ĒµĒ¶Ē’ĒČČČqČrČsČtČģČķČīČļČNÉOÉPÉQɅɆɇɈÉĶÉĪÉ×ÉįÉ&Ź'Ź0Ź:ŹuŹvŹwŹxŹ Ź”ŹŖŹ“ŹŽŹßŹčŹņŹNĖOĖPĖQĖ¾ĖæĖĄĖĮĖĢĢĢ&ĢĢŽĢĢĢæĢĄĢĮĢĀĢĶĶĶĶ]Ķ^Ķ_Ķ`Ķ…Ķ†Ķ‡ĶˆĶ¶Ķ·ĶøĶĀĶ’ĶĪĪĪ{Ī|Ī…ĪŽĪµĪ¶Ī·ĪĮĪŻĪŽĪßĪéĪ1Ļ2Ļ;ĻEĻoĻpĻqĻrĻ·ĻøĻ¹ĻĆĻśĻūĻüĻŠZŠ[Š\Š]Š¶Š·ŠĄŠĖŠUŃVŃWŃXѐёњфѥŃĮŃĀŃĆѳќŃūŃüѕŅ–ŅŸŅŖŅGÓHÓQÓZӌӍӎӘÓ>Ō?Ō@ŌKŌ·ŌøŌ¹Ō‹Ö× ×vצ×Ų׳×=Ų£ŲŹŲöŲ Ł"Ł%Ł(Ł+ŁoŁŁ]n’@€¶Ō¶Ō˜77 ¶Ō¶Ō@„Ą{Ł@@’’Unknowndor’’dor20030915T1055186·zy&’’dor’’’’’’’’G‡: ’Times New Roman5€Symbol3& ‡: ’Arial5& ‡za€’Tahoma?5 ‡z €’Courier NewI&€ ’’’’’’’é?’?Arial Unicode MSWTextileTimes New Roman;€Wingdings"1ˆšŠähL“·fŅr¼¦š¢œFBxæś“l‚æś“l‚!š„Ą““€4dMŌMŌ 2ƒQšßßHX š’?ä’’’’’’’’’’’’’’’’’’’’’&a2’’Commonwealth of MassachusettsMDORMA Dept of RevenueH