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10. Important tax information: Offer limited to customers who are either citizens or resident aliens of the United States (U.S.) with valid U.S. taxpayer identification numbers. The value of the cash bonus will be reported to the IRS as miscellaneous income on Form 1099-MISC in the year received, if the value of the rewards plus other taxable miscellaneous income awards received from Citibank, N.A. is in the aggregate $600 or greater for a calendar year, as required by applicable law. Customer is responsible for any applicable taxes.
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