IRS Form 4549: Income Tax Examination Changes explained for US expats (2026)
Quick answer: Form 4549 is the IRS Report of Income Tax Examination Changes – a proposed adjustment to your tax return issued at the close of an audit. Receiving it does not mean you owe money immediately.
If you agree with the proposed changes, you sign the form and pay or receive a refund.
If you disagree, you can request an Appeals conference or wait for a statutory Notice of Deficiency to petition Tax Court.
What is IRS Form 4549? A plain-English overview
Form 4549, Report of Income Tax Examination Changes, is the official IRS document an examiner prepares at the end of a tax audit to show proposed adjustments to your return.
It is a line-by-line summary of what the examiner believes you owe – or are owed – and why.
Receiving Form 4549 does not mean you owe money immediately; it means the IRS examiner has proposed changes and you have the right to agree or disagree.
Every figure on the form is a proposal, not a final assessment. The IRS cannot legally assess additional tax until you sign the form or the agency issues a statutory Notice of Deficiency and the petition period expires.
Based on a common TFX client scenario: a US expat in Germany received Form 4549 proposing $18,000 in additional tax after the examiner disallowed a portion of the Foreign Earned Income Exclusion.
After providing missing documentation of the physical presence test, the proposed balance was reduced to $0.
Form 4549 is used for individual and corporate income tax examinations. It is not used for employment tax, excise tax, or estate and gift tax audits – those use separate report forms.
Form 4549 variants: 4549, 4549-A, and 4549-B explained
The IRS uses several variants of Form 4549, each for a different situation. The three you’re most likely to see as an expat are:
- Form 4549 – standard: The most common version. It includes a signature line for the taxpayer and is used when the examiner expects the taxpayer to agree with the proposed changes. If you sign and return it, the audit closes, and the IRS processes the adjustments.
- Form 4549-A – without taxpayer signature: Issued when the taxpayer does not agree with the proposed changes, or when the case falls into specific procedural categories – including unagreed cases, excepted agreed cases, and fully allowed refund claims. A true no-change audit, where the examiner proposes no adjustments at all, is still documented on Form 4549-A, which the IRS transmits with a no-change letter, such as Letter 590, No-Change Final Letter. IRS Form 4549-A does not include a place for the taxpayer to sign because agreement is not expected.
- Form 4549-B – continuation sheet: Used whenever a case has more adjustments than fit on Form 4549 or 4549-A – most often because the audit covers more tax years than fit on the standard form, but also to list adjustments by entity on consolidated return reports. The examiner attaches Form 4549-B to list the additional years, entities, or adjustments.
Why did you receive Form 4549? Common audit triggers for expats
For Americans abroad, the most frequent Form 4549 trigger is a documentation gap in the physical presence or bona fide residence test supporting the FEIE claim.
The following six triggers account for the large majority of expat-related Form 4549 IRS examination reports:
- Unreported foreign income. The IRS receives information from foreign financial institutions under FATCA intergovernmental agreements. If reported foreign income doesn’t match the data the IRS receives through FATCA, an examination often follows. Your foreign income reporting on Form 1040 must reconcile with what the IRS receives through these agreements. (The US doesn’t participate in the OECD’s separate Common Reporting Standard, so CRS data exchanged among other countries doesn’t reach the IRS this way.)
- Disallowed Foreign Earned Income Exclusion. The FEIE excludes up to $130,000 (2025) in foreign earned income, but requires either the physical presence test – 330 full days abroad – or the bona fide residence test. A documentation gap in either test is the single most common reason expats see a Form 4549. The exclusion is claimed on Form 2555, which requires detailed documentation of qualifying days abroad.
- Disputed Foreign Tax Credit calculations on Form 1116. Errors in income-basket classification or the FTC limitation formula can trigger an examination. The IRS recalculates the credit using its own sourcing rules, and the resulting Form 4549 reflects the difference.
- Unreported foreign bank accounts linked to FBAR obligations. While FBAR penalties are assessed separately from Form 4549, the income associated with unreported accounts – interest, dividends, capital gains – often appears as an adjustment on the form.
- Missing or incomplete Form 8858 for foreign disregarded entities. US persons who own a foreign disregarded entity must file Form 8858. Failure to file can trigger an examination and a $10,000 penalty per form per year.
- Net investment income from overseas sources. Expats with foreign rental properties, dividends, or capital gains above the NIIT threshold – $200,000 for single filers, $250,000 for MFJ – may see Form 4549 adjustments adding the 3.8% tax. Current digital asset and foreign income reporting rules apply to these investment income categories.
How to read Form 4549: Section-by-section breakdown
Every Form 4549 follows the same structure. The table below breaks down each section, what it shows, and why it matters for your response.
The single most important line on Form 4549 is the Balance Due or Overpayment line – it tells you the net financial impact of all proposed changes combined.
All figures on the form are proposed until the taxpayer signs or the IRS issues a statutory Notice of Deficiency.
| Section name | What it shows | Why it matters |
|---|---|---|
| Proposed adjustments to income | Each line item the examiner is changing – added income, disallowed deductions, reclassified amounts | Identifies exactly which items are in dispute so you can focus your response on those lines |
| Corrected taxable income | Your taxable income after all proposed adjustments are applied | Shows the new taxable income figure the IRS will use to recalculate your tax |
| Corrected tax liability | The recalculated tax based on corrected taxable income | This is the total tax the IRS believes you owe for the year – compare it to the tax shown on your original return |
| Penalties proposed | Accuracy-related penalty at 20%, fraud penalty at 75%, or other penalties the examiner is recommending | Penalties are proposed, not automatic – you can contest them separately even if you agree with the tax adjustments |
| Interest accrued | Interest calculated from the original return due date to the expected payment date | Interest accrues daily and cannot be abated except in narrow IRS-error situations – it is the one line item that grows the longer you wait |
| Balance due or overpayment | The net amount: corrected tax + penalties + interest, minus what you already paid | This is the bottom line – a positive number means you owe; a negative number means the IRS owes you a refund |
If you believe any line is incorrect, you have the right to dispute it before signing.
Based on a common TFX client scenario: an expat’s Form 4549 showed a $12,500 balance due.
The timing of foreign income and taxes paid had been applied to the wrong tax year by the examiner. After correction, the balance dropped to $1,800.
Form 4549 instructions: How to fill out and sign the form
Completing Form 4549 is a short process if you agree with the proposed changes, but it requires careful review before you sign.
Signing the “Signature of Taxpayer” line at the bottom of the form is legally binding – your signature constitutes consent to the proposed adjustments and generally means you give up your right to appeal them.
Signing Form 4549 is a binding agreement to the proposed changes – never sign without first verifying every adjustment line against your supporting documents.
Follow these steps:
- Review each proposed adjustment line against your original return. Compare every income addition, deduction disallowance, and credit recalculation to the figures on your filed return and supporting documentation. If any line does not match your records, note the discrepancy before proceeding.
- Locate the “Signature of Taxpayer” line at the bottom of page 2. This is where you sign and date – both spouses must sign if you filed a joint return. A separate signature by and title line below – labeled “By” and “Title” – is only for someone signing in a representative capacity, such as a power of attorney holder or a corporate officer.
- If you agree, sign and return within the timeframe specified in the accompanying letter. The IRS typically provides 30 days from the date of the 30-day letter – not from the date you receive Form 4549 itself. Mail the signed form to the address on the examination letter.
- If a power of attorney is in place, the representative can sign using Form 2848 authority. The representative’s name, CAF number, and signature replace the taxpayer’s. This is especially useful for expats who may be in a different time zone or country when the form arrives.
Agree or disagree: Your two paths after receiving Form 4549
Once you receive Form 4549, you have two clearly defined paths.
Choosing not to sign Form 4549 does not end the audit – it triggers a formal appeals pathway that can take several months but often results in a reduced or eliminated proposed balance.
You are not required to respond to Form 4549 within a specific number of days. The clock starts when the IRS sends the 30-day letter, not when you receive the examination report itself.
Path 1: Agree with the proposed changes
Sign Form 4549, arrange payment for any balance due or confirm your refund, and the audit closes. Agreed cases generally move faster than unagreed ones, though the IRS doesn’t publish a standard turnaround time for processing them.
If you owe additional tax, you can pay immediately to stop interest from accruing, or request an installment agreement.
Path 2: Disagree with the proposed changes
Do not sign. You can request a conference with the examiner’s manager to discuss the disputed items informally.
If that does not resolve the issue, file a written protest to escalate to IRS Appeals.
For proposed adjustments of $25,000 or less, you can use Form 12203, Request for Appeals Review. For amounts of more than $25,000, a formal written protest is required – it must include a statement of facts, applicable law, and a penalties-of-perjury declaration.
The 30-day letter and the Notice of Deficiency: What comes next
After Form 4549 is issued, the IRS follows a two-stage escalation process if the taxpayer does not agree.
Stage 1: The 30-day letter
Within a few weeks of the closing conference, the IRS mails a letter – known as the 30-day letter – giving you 30 days from the date of the letter to either accept the proposed changes or file a protest to request an Appeals conference.
The 30-day letter includes a copy of the examination report – Form 4549 or 4549-A – and instructions for filing a protest.
Stage 2: The Notice of Deficiency – the 90-day letter
If you do not respond to the 30-day letter, or if Appeals cannot reach a settlement, the IRS issues a statutory Notice of Deficiency.
This is the formal legal document that allows the IRS to assess the additional tax.
Missing the 90-day deadline on a Notice of Deficiency is one of the most costly mistakes an expat can make – always treat it as your firm deadline and file on time.
You have 90 days from the date of the Notice of Deficiency to file a petition with the US Tax Court. Expats outside the US receive 150 days instead of 90 days to file their petition, per IRC section 6213. This extended period accounts for international mail delays.
Courts have traditionally treated this window as an absolute cutoff, and you should plan your response around it that way.
Worth knowing: Several federal appeals courts have recently held that the 90-day deadline is not an absolute bar and may be subject to equitable tolling in limited circumstances – the Second, Third, Sixth, and Eighth Circuits have each ruled this way. The First Circuit ruled the opposite in August 2026, creating a circuit split. The Tax Court itself continues to treat the deadline as jurisdictional absent binding direction from the circuit to which a case would be appealed. This is an unsettled area; equitable tolling is never something to plan around instead of filing on time.
If you miss the petition deadline, your only remaining option is to pay the full assessed amount and then file a refund claim with the IRS.
If the claim is denied, you can file suit in US District Court or the Court of Federal Claims. This is significantly more expensive and time-consuming than a Tax Court petition.
Audit reconsideration and Form 4549: When you can reopen a closed audit
Audit reconsideration is an administrative process that allows you to reopen a closed examination if you have new information. It is available when the tax from a Form 4549 assessment remains unpaid, and you meet specific criteria.
Audit reconsideration is not an appeal – it is an administrative request that works best when you have documents that were unavailable or overlooked during the original examination.
The IRS is not required to grant reconsideration, but typically does when new information is substantial.
You may request audit reconsideration if:
- You did not appear for the original audit – for example, you were abroad and missed IRS correspondence.
- You have new documentation that was not previously submitted to the examiner.
- You believe the IRS made a computational or processing error.
- You were audited based on a Substitute for Return and have now filed your actual return.
To request reconsideration, submit a written request with supporting documentation – photocopies, not originals – to the IRS. Use Form 12661, Disputed Issue Verification, to organize your submission.
Reference Form 4549 as the document that triggered the original assessment. The IRS typically responds within 30 days.
If you have already paid the full assessed amount, audit reconsideration is not available. Instead, file Form 1040-X, Amended US Individual Income Tax Return, to claim a refund.
How to pay a balance due shown on Form 4549
If you agree with the proposed changes and owe additional tax, pay as quickly as possible.
Interest on a Form 4549 balance due accrues from the original return due date – not from the date the form is issued – so paying promptly after agreeing reduces total interest owed.
The following payment methods are available to expats:
- IRS Direct Pay or EFTPS – Electronic Federal Tax Payment System. Pay online using the examination case number. This is the fastest option and involves no fees. Direct Pay processes within 1 – 2 business days.
- Mail a check payable to “United States Treasury.” Include the case number and tax year noted on the Form 4549 memo line. Mail to the address on the examination letter, not to a general IRS processing center.
- Request an installment agreement. If the full amount cannot be paid immediately, file Form 9465 to request a monthly payment plan. Interest continues to accrue during the installment period. The failure-to-pay penalty rate drops from 0.5% to 0.25% per month while the agreement is in effect, but only if you filed the return on time, including extensions. If the return was filed late, the penalty stays at 0.5% per month even with an installment agreement.
- Consider an Offer in Compromise. If the balance is genuinely uncollectible, you may qualify for an Offer in Compromise – a settlement for less than the full amount owed.
Form 4549 refund: When the IRS owes you money after an audit
Not every Form 4549 results in a balance due. In some cases, the IRS examination reveals that you overpaid on your original return, and the form shows a Form 4549 refund owed to you.
This typically happens when the examiner finds that the taxpayer overpaid estimated taxes, miscalculated a credit, or applied an exclusion incorrectly in a way that increased tax liability beyond what was actually owed.
A refund shown on Form 4549 is not automatically issued – the taxpayer must sign the form agreeing to the changes before the IRS processes the overpayment.
Based on a common TFX client scenario: an expat who successfully documented foreign tax credits during the audit – providing foreign tax payment receipts and properly completed Form 1116 – received a Form 4549 showing a $4,200 refund.
The examiner had originally proposed a $6,800 balance due.
Refund processing after a signed Form 4549 typically takes several weeks. The IRS applies the overpayment to any other outstanding tax liabilities first; the remainder is refunded by check or direct deposit.
A Form 4549 refund is distinct from an amended return refund. If you disagree with the examination results and believe you are owed even more, the path is to dispute the Form 4549 through Appeals, not to file a 1040-X while the examination is open.
How long does it take to process Form 4549?
The single biggest variable in Form 4549 processing time is whether the taxpayer agrees – signed agreed cases close in weeks, while unagreed cases routed to Appeals can take well over a year.
Here is a typical timeline:
- Examiner issues Form 4549 at audit close.
- 30-day letter sent within a few weeks of the examination closing conference.
- If agreed and signed: the IRS doesn’t publish a standard turnaround time, but agreed cases generally close faster than unagreed ones.
- If unagreed, Appeals conference scheduled: Appeals processing time varies widely by case complexity and the officer’s caseload. The IRS does not publish a standard turnaround time, and cases can take many months to resolve.
- If Notice of Deficiency issued: The 90-day petition period – 150 days for expats abroad – adds further time before final resolution.
For expats, international mail transit adds days or weeks to every step.
If you are abroad, consider using a US-based representative with power of attorney on Form 2848.
A US-based representative can receive and respond to IRS correspondence without international mail delays.
There’s a separate rule that matters more for most expats: if a required international information return is missing or incomplete – Form 8938, 5471, 8865, 8858, or 3520, among others – the statute generally stays open on your entire return until three years after you file that form. If you can show the failure was due to reasonable cause and not willful neglect, the extension applies only to the items related to that missing form, not your entire return.
Form 4549 for expats: Foreign income, FEIE, and Foreign Tax Credit issues
Expat-related Form 4549 adjustments follow recognizable patterns. The following are the most common issues TFX sees on expat examination reports:
- Disallowed FEIE due to failed physical presence or bona fide residence test. The IRS may reject the $130,000 exclusion (2025) if the taxpayer cannot document 330 full days of physical presence abroad or establish bona fide residence. Based on a common TFX client scenario, the most disputed line on an expat Form 4549 is the FEIE disallowance – often because the IRS questions the qualifying period abroad rather than the income amount. The exclusion is claimed on Form 2555, and incomplete supporting schedules are the most common documentation gap.
- Recalculated Foreign Tax Credit on Form 1116. The IRS may reclassify income into a different basket – for example, from general to passive category – recalculate the FTC limitation formula, or disallow credits for taxes the IRS does not consider creditable. The IRS instructions for Form 1116 define which foreign taxes qualify as creditable and how the limitation formula works.
- Income basket misclassification. Foreign rental income, dividends, and royalties must be assigned to the correct FTC basket. Misclassification can cause an over-claim in one category and an under-claim in another, triggering an adjustment.
- Unreported foreign rental income. US taxpayers must report worldwide income, including foreign rental properties. Depreciation must use the Alternative Depreciation System (ADS) instead of the General Depreciation System (GDS) – the two systems that make up MACRS. ADS uses straight-line depreciation over longer recovery periods: generally 30 years for residential rental property placed in service after 2017, versus 27.5 years under GDS for US property.
- Additional self-employment tax on foreign earned income. The FEIE excludes income from federal income tax but does not exclude it from self-employment tax. Expats who claimed both FEIE and failed to pay SE tax on the excluded portion often see this adjustment.
FBAR and Streamlined Procedures: When Form 4549 involves offshore accounts
When a Form 4549 audit involves unreported foreign financial accounts, the IRS may simultaneously pursue FBAR penalties separately from the income tax adjustments on the form.
Form 4549 covers income tax changes only – FBAR penalties for unreported foreign accounts are assessed through a separate civil penalty process and do not appear on the form itself.
Non-willful FBAR penalties can reach $16,536 per report (2025), while willful violations carry penalties of $165,353 or 50% of the account balance, whichever is greater.
The income side of unreported accounts – interest, dividends, capital gains earned in those accounts – does appear on Form 4549 as proposed income adjustments.
An expat with undisclosed foreign accounts may face a Form 4549 for the income tax changes and a separate FBAR penalty notice for the reporting failure.
Taxpayers who proactively used the Streamlined Foreign Offshore Procedures before an audit began are generally in a stronger position to contest related Form 4549 adjustments.
The Streamlined program requires filing 3 years of delinquent tax returns and 6 years of FBARs, with a certification of non-willfulness on Form 14653.
For expats who meet the non-residency requirement – at least 330 full days outside the US in one of the most recent 3 tax years, with no US abode maintained during that period – the penalty under SFOP is $0.
The Streamlined Domestic Offshore Procedures – Form 14654 – carry a 5% miscellaneous offshore penalty instead.
Taxpayers currently under IRS civil examination or criminal investigation are not eligible for either Streamlined program, regardless of whether the examination relates to the account issue.
Eligibility closes the moment the IRS opens the examination, not when Form 4549 arrives at the end of it. If you’re already under audit for a given year, the Streamlined window is closed for that year even before Form 4549 is issued
Dual-status taxpayers and Form 4549: Special examination considerations
Dual-status aliens – those who were both resident and nonresident aliens in the same tax year – face additional complexity when a Form 4549 is issued.
The IRS must apply different income inclusion rules to each period, and examiners sometimes get the split wrong.
A dual-status Form 4549 adjustment can incorrectly apply resident-alien tax rules to a period when the taxpayer was a nonresident – always verify the examiner has correctly identified your status-change date.
The status-change date determines which income is taxable for each period: worldwide income during the resident period, and only US-source income during the nonresident period.
Common errors on dual-status Form 4549 reports include applying the standard deduction to a period where only itemized deductions are permitted, taxing foreign-source income earned during the nonresident period, and miscalculating the proration of credits and exemptions.
If you are a dual-status filer and receive Form 4549, verify the following: the correct status-change date, the proper allocation of income between resident and nonresident periods, and whether the return was filed using the correct forms.
The resident period uses Form 1040, with a Form 1040-NR statement for the nonresident period, or vice versa. Reference: Form 1040-NR and the dual-status filing rules in IRS Publication 519.
Where to mail Form 4549 and how to submit your response
Where you mail Form 4549 depends on your situation and the type of response.
Never mail Form 4549 to a generic IRS address – always use the specific address printed on your examination letter, as misrouting can delay case closure by months.
- Mail the signed Form 4549 to the address shown on the accompanying examination letter. This varies by IRS campus and case type – there is no single mailing address for all Form 4549 responses.
- If submitting a written protest to Appeals, mail it to the address on the 30-day letter. The protest goes to the examination team first, who forwards it to Appeals.
- Use certified mail with return receipt to create a documented submission record. For expats, this is especially important because international mail can be slow or unreliable. Keep copies of everything you send.
- For cases assigned to an international examiner, the mailing address may differ from domestic cases. Confirm with the assigned revenue agent. The contact information is printed on the examination letter.
Check your examination letter to see if your case qualifies – online upload eliminates international mail transit time entirely.
Form 4549 and adjusted gross income: How proposed changes flow through your return
A proposed adjustment on Form 4549 rarely affects only one line of your return. Changes to gross income cascade through the entire return, affecting AGI and every AGI-sensitive calculation downstream.
A single $10,000 foreign income adjustment on Form 4549 can trigger secondary changes to your AGI-based deductions and credits – meaning the total tax impact is almost always larger than the adjustment line alone suggests.
Here is how the cascade works: a change to gross income changes your adjusted gross income.
A higher AGI doesn’t reduce your itemized deductions for tax year 2025 – that AGI-based phaseout is suspended through 2025 (a new, different limit on the tax benefit of itemized deductions for the top 37% bracket starts with tax year 2026).
What a higher AGI can still do for tax year 2025 is trigger the Net Investment Income Tax – 3.8% on investment income above $200,000 for single filers, $250,000 for MFJ, reduce education credits, and affect the Child Tax Credit phase-out.
For expats with foreign rental properties generating passive income, a higher AGI can also limit the $25,000 rental loss allowance.
When reviewing Form 4549, do not focus only on the primary adjustment line. Trace the effect through to AGI, then to every credit and deduction that uses AGI as an input.
The “Corrected Tax Liability” line on the form reflects all of these secondary effects, but understanding them helps you identify where to dispute.
Penalties that may appear on Form 4549
Form 4549 can include proposed penalties alongside the tax adjustments. The following are the most common penalties expats see on examination reports:
- Accuracy-related penalty – IRC section 6662: 20% of the underpayment attributable to negligence, disregard of rules, or a substantial understatement. A substantial understatement means the understatement exceeds the greater of 10% of the correct tax or $5,000. The accuracy-related penalty is the most common penalty line on Form 4549 – but it can be abated if the taxpayer demonstrates reasonable cause and good faith reliance on a qualified tax professional.
- Civil fraud penalty – IRC section 6663: 75% of the underpayment attributable to fraud. This penalty applies only when the IRS can establish fraudulent intent – it is rare in routine examinations but carries severe consequences. The accuracy-related penalty and fraud penalty cannot both apply to the same underpayment.
- Failure-to-file penalty – IRC section 6651: 5% per month or partial month of unpaid tax, up to a maximum of 25%. This applies if the return was filed late without an extension.
- Failure-to-pay penalty – IRC section 6651: 0.5% per month or partial month of unpaid tax, up to 25%. This accrues from the original due date.
- Information return penalties. Missing Form 5471 for foreign corporations, Form 8938 for FATCA, or Form 8858 for foreign disregarded entities each carry a $10,000 penalty per form, per year. These penalties appear on Form 4549 when the examination uncovers unfiled information returns.
Penalty abatement is possible. If you can show reasonable cause – for example, reliance on professional advice, a natural disaster, or serious illness – the IRS may remove the accuracy-related or failure-to-file penalty.
Reasonable cause arguments are strongest when supported by written documentation: engagement letters, professional correspondence, and medical records.
Frequently asked questions
The IRS Form 4549 explanation in short: the IRS has completed an examination of your tax return and is proposing specific changes. It is a proposal, not a final bill – you have the right to agree, partially agree, or dispute every line.
No. Signing is voluntary. If you agree, signing closes the audit. If you disagree, do not sign – request a conference with the examiner’s manager or file a written protest to IRS Appeals. The IRS cannot assess additional tax based solely on an unsigned Form 4549.
The response deadline is set by the 30-day letter that accompanies Form 4549, not by the form itself. You generally have 30 days from the date of the letter to accept the changes or file a protest. If you miss the 30-day window, the IRS issues a Notice of Deficiency giving you 90 days – 150 days if outside the US – to petition Tax Court.
Yes. If the examination determines you overpaid, Form 4549 will show an overpayment rather than a balance due. You must still sign the form to authorize the IRS to process the refund.
The 4549 tax form includes a taxpayer signature line and is used when the examiner expects agreement. Form 4549-A omits the signature line and is used for unagreed cases, no-change results, excepted agreed cases, and fully allowed refund claims. The taxpayer’s copy of a no-change result is generally sent with a no-change closing letter, such as Letter 590, No-Change Final Letter.
The IRS will issue a statutory Notice of Deficiency. If you miss that petition deadline as well, the IRS assesses the proposed tax, penalties, and interest – and collection begins. Ignoring Form 4549 removes your most accessible options for disputing the changes.
Do not sign the form. For amounts of $25,000 or less, use Form 12203 – Request for Appeals Review. For amounts of more than $25,000, submit a formal written protest. Appeals officers are independent of the examination division and have authority to settle cases.
No. Form 4549 is a civil examination document, not a criminal investigation tool. However, if the examiner has proposed the 75% civil fraud penalty under IRC section 6663, consult a tax attorney immediately.
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