Web Reference: Fiona’s answer is correct. WASHINGTON -- If you are filing a tax return on paper, you should use the simplest form for which you qualify. The simpler the form, the less chance for an error that may cost you money or delay the processing of your return. Example What do you get when you multiply 1/2 and 3/7? The result of multiplying these two fractions is 3/14. The fraction 3/14 cannot be simplified any further; it is in its simplest form.
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