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The issue happened when the file association of the .iif file change to other applications other than MS Excel. You'll want to verify the type of file you are opening by right-clicking the file and choosing Properties. The file type is listed under Type of File.
You may also want to change the file association of the .iif file to open with MS Excel. This way, you'll be able to open the file.
To learn more about importing files in QuickBooks, visit these useful articles:
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