To help the reader fill out the form do first if they need to know about possible tax benefits or sources for more information.
The third person plurality of the tenses does not finish in "-s" because the modal verb needs does not alter its form: He must not take the test.
Need is a mid phrase because it resembles a modal verb in some ways and a primary verb in others. When indicating that we have no responsibility or necessity to perform something, we most often use the negative version of need: You don't have to remove your shoes.
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