Historical data of taxpayer records made available by the United States Internal Revenue Service and publicly available at www.howmoneywalks.com offer a long-term look at why upstate New York deserves real tax breaks rather than more excuses.

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The Internal Revenue Service has a calculator (go to www.irs.gov and search for "withholding calculator") that can help you figure out if you need to adjust your withholding.

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He suggests starting with Internal Revenue Service Publication 17, the 2011 tax guide for individuals (available at www.irs.gov ), and the instructions to Form 1040.

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