Simple sentences are important for making clear ... such as 'and', 'but' and 'so' to link them together. Complex sentences include a subordinate clause. Go back to the video you have just watched ...

Tax preparation companies define simple returns differently, but most free filing services are limited to basic Form 1040 returns.

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Situations requiring a complex return include: Tax preparation companies define simple returns differently, but most free filing services are limited to basic Form 1040 returns. For example ...