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Late deferrals for 2012 -- the amount involved was $56 and tax was $8. The deferrals were deposited by the end of the 2012 but lost earnings were not deposited until 2013.

On Form 5330 part I, line 3b, is an additional $56 tax due in addition to the $8? Is this applicable to the 2012 and/or 2013 filing?

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