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Although the distance is supposed to be 12" from the finished wall for a "12 rough" in water closet, most of them I've seen will be fine with 11 1/2" rough in (12" from studs)
Having said that, I will say that I have seen a few that the tank lid wouldn't fit properly do to the tank being to close to the wall too but then maybe they were roughed in at 11" [?]
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