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Smaller paychecks, late filing await taxpayers

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New Year's joy could quickly turn into January sticker shock for taxpayers surprised by smaller paychecks and little chance of getting tax refunds in January.

The 2-percent payroll tax holiday will end, making paychecks shrink, and the later-than-normal first day to e-file tax returns will have those expecting tax refunds waiting longer than usual for them.

Knowing what will cause the sticker shock can help taxpayers prepare to make January less taxing.

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