� \pjnwill00 �s�� �=,@B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 �Arial1 x�Arial1 x�Arial��&�?'�?(�?)�?M d�X�"d�X�?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm0_)+(#,##0" ";\-#,##0" ";\-\-" ";@" " \ \ \ \ @ ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -rC � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C $� ��C "� ��C #� ��C !� ��C  � ��C  �C  ,�C  (�C  �C  (�C  �C  �C $�C  (��C  ,��C "�C  ��C  !��C   �C  $�C &8�C  (�C |��C |�C |��C  ,��C  ,��C #<��C #<��C  (��C  (��C  ,�C   ,��C  ,�C  ���C #<�C #<�C |�C |C |�C |�C  ,�C  ,�C  ,�C  ,�C  #<�C #<�C #<�C #<�C  (�C #<�C  �C &8C #<�C  (��������������B�������������U} ��} � � s�l@%��@ �P��^��������r��P���� �P� �u� �t� �u� �v��x��P��v��y��v��u��u��P��t��s��v��u��r��P��t���v��w�@�s�XPTable 8 -- Number of Internal Revenue Refunds Issued, by State, Fiscal Year 2000%$Number of refunds of--$$$$D&Total Internal5 Corporation6 Individual6 Employment6Estate 6Gift6Excise State'Revenue refunds [1]'income tax [2]7income tax [3,4]7 taxes [3,4,5] 7tax 7tax7 taxes [1,6]- '(1) '(2) 7(3)~ 7� 7(5) 7(6) 7(7)((88888.United States, total ~ /~ /\�A~ 9b�~ 9=A~ 9S@~ 9:@~ 9 @((88888 "Alabama~ *ڠ]~ *Z@~ :p�6A~ :@~ :@d@~ :G@~ :D@ "Alaska~ *A~ *`@~ :A~ :0@~ :<@~ :�?~ :@r@ "Arizona~ *]~ *@~ :~y[~ :@5@~ :q@~ :K@~ :@ "Arkansas~ *ؾ*A~ *@~ :� *A~ :@~ :@S@~ :>@~ :8@ 0 California~ 1�'�~ 1 @~ ;lw~ ;4 A~ ;,@~ ;p~@~ ;\@#((88888"Colorado~ *X~ *@~ :nU~ : @~ :pr@~ :G@~ :@" Connecticut~ *f2A~ *@~ :zG~ :!@~ :X@~ :Z@~ :H@"Delaware~ *A~ *@@~ : A~ :@~ :N@~ :(@~ : k@"Florida~ *.~ *@~ :$~ :�.A~ :@~ :{@~ :@@0Georgia~ 1X�u�@?�P� # ( ( 8 8 8 8 8!" Massachusetts~ !*Z~ !*[@~ !:V~ !:�@~ !:@~ !: c@~ !:(@""Michigan~ "*.~ "*@~ ":�~ ": @~ ":@~ ":R@~ ":@#" Minnesota~ #*I9A~ #*@~ #:nvb~ #:@~ #:o@~ #:S@~ #:@$" Mississippi~ $*l�,A~ $*Ȭ@~ $:�,A~ $:@@~ $:W@~ $:6@~ $:@%0Missouri~ %1Rt~ %1@~ %;.Kq~ %;@Z@~ %;0t@~ %;Q@~ %;@&#&(&(&8&8&8&8&8'"Montana~ '*(jA~ '*@~ ':h�A~ ':{@~ ':P@~ ':@~ ':q@("Nebraska~ (*(&"A~ (*o@~ (:!A~ (:x@~ (:Z@~ (:,@~ (:@)"Nevada~ )*e*~ )*@~ ):ԩ$A~ ):j@~ ):@[@~ ):4@~ ):{@*" New Hampshire~ **`�A~ **ʣ@~ *:4�A~ *:@~ *:Z@~ *:(@~ *:p@+0 New Jersey~ +1�~ +1'@~ +;�!�~ +;@@~ +;@~ +;a@~ +;@,#,(,(,8,8,8,8,8-" New Mexico~ -*�!A~ -*@~ -:"~ -:u@~ -:V@~ -:0@~ -:t@."New York~ .*.f�~ .*@@~ .:i{~ .:EA~ .:@~ .:0x@~ .:B@/"North Carolina~ /*B�~ /*@~ /:�'�~ /:@~ /:@{@~ /:U@~ /:@0" North Dakota~ 0* A~ 0*@~ 0:p� A~ 0:>@~ 0:A@~ 0:�?~ 0:q@ 10Ohio~ 11zNA~ 11@~ 1;~~ 1; @~ 1;@~ 1;[@~ 1;2@2#2(2(28282828283"Oklahoma~ 3*f@~ 3*@~ 3:?~ 3:t@~ 3:@b@~ 3:3@~ 3:x@4"Oregon~ 4*C~ 4*8@~ 4:6A~ 4:@@~ 4: n@~ 4::@~ 4: @5" Pennsylvania~ 5*~ 5*s@~ 5:Ύ ~ 5:@~ 5:H@~ 5:`@~ 5:@6" Rhode Island~ 6*sA~ 6*<@~ 6:hA~ 6:U@~ 6:T@~ 6:@~ 6:q@70South Carolina~ 71,H~ 71G@~ 7;IF~ 7;@@~ 7;e@~ 7;B@~ 7;x@8#8(8(88888888889" South Dakota~ 9*RA~ 9*T@~ 9:�?A~ 9:@~ 9:B@~ 9:$@~ 9:v@:" Tennessee~ :*>A~ :*P@~ ::Fx~ :: @~ ::@s@~ ::@P@~ ::@ ;"Texas~ ;*N~ ;*@~ ;:tsXA~ ;:A~ ;:@~ ;:p@~ ;:@ <"Utah~ <*�,~ <*@@~ <:Y+~ <:3@~ <:I@~ <:3@~ <:z@=0Vermont~ =1 % A~ =1p@~ =;�= A~ =;@~ =;N@~ =;"@~ =;e@>#>(>(>8>8>8>8>8?"Virginia~ ?*6˜~ ?*@~ ?:J5�~ ?:A@~ ?:Ȁ@~ ?:J@~ ?:@@�l�A�x�B�{�C�w�D�u�E�P�F���G�}�H�w�I�P�J���K���L���M���N���O���P ���Q �P�R ���S �g@T �@U �W@V ��@W �3@X ��@Y ��@Z ��@[ �$@\ ��@�] ��@^ ��@@_ ��@@" Washington~ @*B|~ @*@~ @:X>A~ @: [@~ @:~@~ @:Q@~ @:ܘ@A" West Virginia~ A*� A~ A*2@~ A:�: A~ A:(@~ A:U@~ A:@~ A: ~@B" Wisconsin~ B*t~ B*^@~ B:q~ B:@~ B: r@~ B:I@~ B: @C0Wyoming~ C1p�A~ C1@~ C;H�A~ C;@~ C;:@~ C;"@~ C;e@DD(D(D8D8D8D8D8EInternational [7]~ E)@4~ E)@~ E<f)A~ E<�@~ E<d@~ E< @~ E<J@EE E E E E EF Puerto Rico~ F*�A~ F*J@~ F:@�@~ F:�@~ F:@~ F:�?~ F:6@G- Other~ G1�%A~ G1ɳ@~ G;pn%A~ G;@~ G;`d@~ G;@~ G;?@HH(H(H8H8H8H8H8 IOther refunds or credits~ I)[@~ I,~ I=@ IBn.a.~ I<~ I<~ I<[@;J 3 Highway and Airport and Airways Trust Funds [8]~ J*U@~ J+~ J>@~ J:~ J:~ J:~ J:U@IK A Excess Federal Insurance Contributions Act (FICA) credits [9] K+n.a.~ K*~ K: K>n.a.~ K:~ K:~ K:8L 0 U.S. Customs Service and Bureau of Alcohol, L*L*L:L:L:L:L:%M! Tobacco and Firearms ~ M*9@~ M*~ M:~ M:~ M:~ M:~ M:9@)N ! Advance earned income credit  N+n.a.~ N* N>n.a.~ N:~ N:~ N:~ N:.O2& Refund reversals unclassified [10] O3n.a.~ O1 O?n.a.~ O;~ O;~ O;~ O;PP(P(P8P8P8P8P8)Q.!Earned income credit refunds [11]~ Q4�$�~ Q4~ Q@�$�~ Q4~ Q@~ Q@~ Q@RFn.a. - Not available.RERERERERERERE�SC�[1] Includes excise tax refunds made by the Customs Service and the Bureau of Alcohol, Tobacco and Firearms, shown as a separate subtotal under Other refunds or credits,� below. SASASASASASASASTCK[2] Includes refunds of tax on business income of tax-exempt organizations.�UC�[3] Counts of the small number of "Other refunds or credits" for individual income tax and employment taxes (see below in this table) were unavailable at time of publication and are, /VC'therefore, not reflected in the totals.�WC�[4] Includes "earned income credit" refunds (after advance payments and offsets), included in the data by State and also shown below in this table as an information item. Also includes �XC�294,784 refunds of estate and trust income taxes and 29.2 million issued through direct deposit, not shown separately. However, counts of the small number of advance earned �YC�income credit refunds and of unclassified refund reversals under "Other refunds or credits" (see below in this table) were unavailable at time of publication and are, therefore, not  ZCreflected in the totals.�[C�[5] Includes refunds of income tax withheld and refunds of and credits for old-age, survivors, disability, and hospital insurance (OASDHI) taxes on salaries and wages under �\C�the Federal Insurance Contributions Act (FICA), except for excess credits, and on self-employment income under the Self-Employment Insurance Contributions Act (SECA), as well �]C�as for railroad retirement taxes under the Railroad Retirement Tax Act (RRTA) and unemployment taxes under the Federal Unemployment Tax Act (FUTA). However, counts of �^C�the number of excess FICA credits under "Other refunds or credits (see below in this table) were unavailable at time of publication and are, therefore, not reflected in the totals.�_C�[6] Includes credits and claims for gasoline and lubricating oil, except that excess credits and claims are included below in this table under "Other refunds or credits." See footnote 8.`�h@a��@b��@c��@d��@e��@f��@g�b@h��@i�n@j��@k��@l��@m�x@n��@o��@p��@q��@r�E@�`C�[7] For individual income tax refunds and refunds of income taxes of estates or trusts, includes refunds issued to Army Post Office and Fleet Post Office addresses of members of �aC�the armed forces stationed overseas; to other U.S. citizens abroad; and to residents of Puerto Rico with either income from sources outside Puerto Rico or with income earned as �bC�U.S. Government employees. For corporations, includes refunds issued to domestic and foreign businesses whose principal office was outside the United States; also includes �cCrefunds issued to domestic corporations claiming a U.S. possessions tax credit, regardless of location of the principal office.�dC�[8] Data by State exclude refunds of individual or corporation income taxes reclassified as excise taxes for inclusion in the Highway and Airport and Airways Trust Funds and credits �eC�and claims for excess payments on gasoline and lubricating oil excise taxes. This reclassification can result in negative numbers. However, these excise tax refunds are ^fCVincluded in the total and are shown separately below under "Other refunds or credits."�gC�[9] The small number of excess payments under the Federal Old-Age, Survivors, and Disability and Hospitalization (OASDHI) Trust Funds for the Federal Insurance Contributions jhCbAct (FICA) was unavailable at time of publication and is, therefore, not reflected in the totals. �iC�[10] Includes refunds issued in September 2000, minus refund reversals received in September that were not classified before September 30, 2000 (the end of the fiscal year). �jC�For accounting and comparative purposes, data included in this table must agree with the actual transactions affecting the refund and interest appropriation accounts for the fiscal �kC�year. While the amounts in Table 9, file 00db09rf.xls, do agree, the corresponding small number of unclassified individual income tax refunds to which the amounts were associated tlClwas unavailable at time of publication and is, therefore, not reflected in the refunds totals in this table.�mC�[11] Information item. Earned income credit refunds are also included in total individual income tax refunds and in the data by State.�nC�NOTE: In general, classification by State is based on the taxpayer's address or, in the case of businesses, the location of the principal office or place of business. However, some �oC�individuals may have used the address of a tax attorney or accountant, or, in the case of certain individuals who were sole proprietors, partners in a partnership, or shareholders in �pC�an S corporation, the business address. Moreover, such addresses could have been located in a State other than the State in which the individual resided. See also footnote 7, above.AqC9NOTE: Detail may not add to totals because of rounding. �rC�SOURCE: 2000 IRS Data Book, Publication 55b. Also Chief Financial Officer, Revenue Accounting, Office of Revenue Systems N:CFO:R.= ���%�> ��"