to record that you have earned less than you really have on your tax return (= a document in which income is reported each year so tax can be calculated) :
Underreports
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to say that you have done, earned, sold, etc., less than you really have:
Underreports meaning & definition 1 of Underreports.
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to record that you have earned less than you really have on your tax return (= a document in which income is reported each year so tax can be calculated) :
Underreports meaning & definition 2 of Underreports.
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