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it is the last paydate on the paycheck, if the date on the check is after the new year the it fall on the next year. e.g. if you get ur check on the 4th but it was dated dec 30th it falls under the previous year, but if u get a check on the 2nd dated the 1st it fall in the new?next year.

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Q: What is the last pay period for tax purposes for federal employees?
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