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How to change a duplex receptacle into a dual circuit receptacle?

Most duplex receptacles are equipped with "Break-Off Tabs" which are located on the side of the device. This tab can be removed by bending the tab all the way forward and then bending the tab all the way in the reveres direction. This will allow both receptacle on the duplex device to work independently in a dual circuit situation such as one receptacle operated by a switch.