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The document is a Michigan Department of Treasury form (C-8044) for the 2007 Single Business Tax Simplified Return. It outlines eligibility criteria for using this simplified return instead of the standard form, including income limits and filing conditions. The form includes sections for taxpayer information, business details, gross receipts, adjusted business income, tax calculations, and instructions for claiming credits and penalties. It serves as a guide for qualifying taxpayers to file their business taxes efficiently.

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