When you receive your W-2 for 2012, pay attention to a surprising new number on the form, especially if you are an upper-income-bracket taxpayer.

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Moreover, both you and the Internal Revenue Service will receive a Form W-2G reporting your full winnings.

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If you do receive a form W-2 or 1099 which includes excludable income, report the taxable amount and include an explanation about the excluded portion.

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If you receive a form W-2G, Certain Gambling Winnings, you report the amount in box 1 on your form 1040, line 21 (again, no form 1040-EZ).

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Under a practice deplorably begun during the George W. Bush administration, Team Obama relies on the United Nations High Commissioner for Refugees to determine who should receive that status and be allowed asylum in this country.

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