�\pJames N. Willis  �7D W�-K[B�  dMbP?_"*+�%����D1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 � Arial1 �Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial��&�?'�?(�?)333333�?M @dXX�"dXX�?�?@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" ";\-\-" ";@" " " "@"Yes";"Yes";"No""True";"True";"False""On";"On";"Off" ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -sC � �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  ��FC  ��FC "��C  ��C ��C  ��C $��C $��C  ��C  ��C  !��C ��C &�F�C "���C 8�C  ���C "��C  ���C #���C #<��C  ���C #���C "�F�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 "�����������Followed Hyperlink�  Hyperlink����U} �nk} � nk} �nk} � nk} �nk � ,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�e]Table 9 -- Amount of Internal Revenue Refunds, Including Interest, by State, Fiscal Year 20023+[Money amounts are in thousands of dollars] !!!!!!!6Total Internal',Amounts refunded by type of tax,,,,, +StateTRevenue " CorporationK IndividualA EmploymentAEstate AGift"Excise.7refunds [1,2,3]-income tax [1,4]7income tax [1,3]B taxes [5] Btax Btax- taxes [2,6]/ 8(1) 0(2) 8(3)~ C� C(5) C(6) 0(7)$9$9DDD$1United States, total~ :C~ 2�~ :�2~ E޳�~ E%A~ E]@~ 2�8�   & ; ' L F F F ' #Alabama~ <|�~ w A~ MF~ G@@~ G@~ G j@~ @ #Alaska~ <3A~ @~ M�A~ G@~ G@~ G~ `@ #Arizona~ <h�~ |#A~ MIA~ G@~ G@~ G@~ R@ #Arkansas~ <{m~ @~ M&Qe~ G@~ G@~ Gv@~ @/ California~ =�~ 3�~ No%~ H3A~ HPA~ H@~ 3 @&;'LFFF'#Colorado~ <.~ G~ MV�~ G @~ G1@~ G@~ @# Connecticut~ <qs~ F~ MRj�~ G@~ G @~ G@~ @#Delaware~ <8~ A~ M%~ J8@~ G@~ GR@~ @#District of Columbia~ <8NA~ @J@~ MA~ J@~ Gʡ@~ Gv@~ $@#Florida~ <d~ vh~ MB�~ G�A~ G@~ G@~ x@/Georgia~ =s~ 3�.CA~ N�*m~ H@~ H@@~ HS@~ 3@&;'LFFF'#Hawaii~ <4~ @~ Mg'A~ Gk@~ G`@~ G@~ ޱ@ #Idaho~ <<�+A~ �A~ M B&A~ G_@~ G@~ G?@~ P~@#Illinois~ <L~ �~ MNRT~ G@�A~ G@b@~ G@~ @#Indiana~ <SA~ ~*~ MV�~ G�6@~ GZ@~ G~@~ ,@ /Iowa~ =�~ 3@A~ N�!9A~ H@~ H@~ H,@~ 3@&;'LFFF'#Kansas~ <*Ru~ A~ M>d~ G@@~ GL@~ Gu@~ Ơ@#Kentucky~ <��~ pVA~ M~ G@~ G{@~ G@~ @# Louisiana~ <:~ <�A~ M�~ G�@~ G@~ Gs@~ @ ,l�!,s�",v�#,P�$,{�%,v�&,w�',y�(,v�),P�*,u�+,v�,,t�-,{�.,x�/,P�0,x�1,v�2,|�3,{�4,r�5,P�6,v�7,t�8,z�9,z�:,|�;,P�<,z�=,w�>,s�?,r� #Maine~ <2~ � @~ M�)(A~ G`@~ G̚@~ GX@~ @!/Maryland~ !=�~ !3�~ !N�~ !H]@~ !H @~ !Hș@~ !3@"&";"'"L"F"F"F"'## Massachusetts~ #<J~ #ea~ #MD~ #G@~ #Gr@~ #G@~ #\@$#Michigan~ $<�~ $�0�~ $M*~ $G�;@~ $G@~ $G@~ $@%# Minnesota~ %<~ %;~ %MnI�~ %G�*@~ %G@~ %G0{@~ %,@&# Mississippi~ &<aw~ &�$@~ &Mp~ &G@~ &GH@~ &G[@~ &@'/Missouri~ '=,~ '3|�3A~ 'N^j�~ 'H+@~ 'H}@~ 'H̔@~ '3@W@(&(;('(L(F(F(F(')#Montana~ )<^�"~ )@~ )MA~ )Gƭ@~ )G@~ )GO@~ )H@*#Nebraska~ *<`2A~ *0@~ *MV0A~ *G@~ *G@~ *G9@~ *T@+#Nevada~ +<p~ +xqA~ +MR^~ +G@~ +GP@~ +G@~ +L@,# New Hampshire~ ,<K~ ,Ȍ A~ ,M .A~ ,G@~ ,J@~ ,G^@~ ,З@-/ New Jersey~ -=ZN~ -3z }~ -N�~ -HA~ -H@~ -H@~ -3@.&.;.'.L.F.F.F.'/# New Mexico~ /<d�1A~ /`w@~ /MA~ /G@~ /JT@~ /GN@~ /Ȁ@0#New York~ 0<j�~ 0�~ 0M�~ 0G�A~ 0G @~ 0Gp@~ 0@1#North Carolina~ 1<�~ 1"A~ 1MS\~ 1G@F@~ 1G@~ 1G`@~ 17@2# North Dakota~ 2<@'A~ 2@~ 2M(�A~ 2G|@~ 2G@p@ 2G[7]~ 2x@ 3/Ohio~ 3= n~ 33j O~ 3N>�~ 3HT@~ 3H�'@~ 3Hh@~ 33�$A4&4;4'4L4F4F4F4'5#Oklahoma~ 5<��~ 5F2~ 5MJt~ 5G@@~ 5Gl@~ 5Gk@~ 5@6#Oregon~ 6<ƞ�~ 6x A~ 6M�~ 6G@~ 6G[@~ 6G@~ 6@7# Pennsylvania~ 7<ޱ�~ 78�9A~ 7M~ 7G@~ 7GX@~ 7G@~ 7@@8# Rhode Island~ 8<( 0A~ 8�A~ 8Mva0~ 8G$@~ 8G@~ 8G|@~ 8@9/South Carolina~ 9=�~ 93� A~ 9N(DA~ 9H3@~ 9Ho@~ 9H@]@~ 93p@:&:;:':L:F:F:F:';# South Dakota~ ;<A~ ;@~ ;MA~ ;G@~ ;G̒@~ ;G`t@~ ;@<# Tennessee~ <<FJ�~ <n�~ <M�3�~ <G >@~ <G@~ <G|@~ </@ =#Texas~ =<n~ =&*~ =MW~ =G@� A~ =G�@~ =Ga@~ = o@ >#Utah~ ><Z~ >0E@~ >M@T~ >G@~ >G@~ >Gy@~ >؟@?/Vermont~ ?=p�A~ ?3v@~ ?NA~ ?Hd@~ ?H @~ ?Hb@~ ?3k@@,l�A,P�B,v�C,x�D,{�E,w�F,u�G,P�H,/ �I,}�J,w�K,P�L,��M,��N,��O,��P,��Q,��R,��S,P�T,�@U,!@V,�@W,�@X,�@Y,�@Z,�@[,H@\,X@],�@^,�@_,X@@&@;@'@L@F@F@F@'A#Virginia~ A<J�~ A6$?~ AMJA~ AG`@~ AG"@~ AGЂ@~ A@B# Washington~ B<H ~ B�~ BMj ~ BG_@~ BG@~ BG@~ BH@C# West Virginia~ C<NC~ C@~ CMf�?~ CG`@~ CG@~ CGt@~ Cm@D# Wisconsin~ D<f~ D$A~ DM��~ DG [@~ DGԿ@~ DG@~ D@E/Wyoming~ E=A~ E3@~ EN|�A~ EHc@~ EH @~ EH@~ E3@F&F;F'FLFFFFFFF'G%International [8]~ G>�~ G(3A~ GOp�~ GIgA~ GI1@~ GI@}@~ G(@G%G %G %G %G %G %G%G%G%G%G%G%G%G%G%G%G%G%G%G%G%G%G%G%G %G!%G"%G#%G$%G%%G&%G'%G(%G)%G*%G+%G,%G-%G.%G/%G0%G1%G2%G3%G4%G5%G6%G7%G8%G9%G:%G;%G<%G=%G>%G?%G@%GA%GB%GC%GD%GE%GF%GG%GH%GI%GJ%GK%GL%GM%GN%GO%GP%GQ%GR%GS%GT%GU%GV%GW%GX%GY%GZ%G[%G\%G]%G^%G_%G`%Ga%Gb%Gc%Gd%Ge%Gf%Gg%Gh%Gi%Gj%Gk%Gl%Gm%Gn%Go%Gp%Gq%Gr%Gs%Gt%Gu%Gv%Gw%Gx%Gy%Gz%G{%G|%G}%G~%G%G%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%G�%H# Puerto Rico~ H<]A~ HI@~ HM�A~ HG@1@~ HG@~ HG@~ Hp@I/ Other~ I=�~ I3PK~ INr~ IHx�A~ IH0@~ IH}@~ I3ؑ@J&J;J'JLJFJFJFJ'4K%,Refund adjustments and reclassifications [9]~ K>+~ K("~ KO�8�~ KIP�.A~ KI~ KI~ K(h[<L#4 Highway and Airport and Airways Trust Funds [10]~ L<@:A~ L"~ LP~ LG~ LG~ LG~ LnCEM#= Excess Federal Insurance Contributions Act (FICA) credits~ M<P�.A~ M)~ MP~ MGP�.A~ MG~ MG~ M8N#0 U.S. Customs Service and Bureau of Alcohol, N?NN<NJNJNJN%O* Tobacco and Firearms ~ O<KA~ O)~ OP~ OG~ OG~ OG~ OKA.P#& Refund reversals unclassified [11]~ P<6~ P)~ PM6~ PG~ PG~ PG~ P%Q4Advance earned income credit ~ Q=P@ Q5N/A~ QQP@ QHN/A QHN/A QHN/A Q3N/AR&R;R'RLRFRFRFR'$S1Earned income credit refunds~ S@Z� S2N/A~ S@Z� SRN/A SRN/A SEN/A S2N/ATSN/A - Not applicable.�US�[1] Represents $283.8 billion including $27.8 billion in earned income credit. Includes $4.2 billion in interest, of which $3.4 billion was paid to corporations and $0.6 billion to individuals, and $0.2 billion to all �VS�others (employment, estate, gift, and excise). Represents overpayment refunds, refunds resulting from examination activity, and other refunds required by law.�WS�[2] Total includes excise tax refunds by the Customs Service and the Bureau of Alcohol, Tobacco and Firearms, shown as a separate subtotal under Refund adjustments and credits,� below.�XS�[3] Includes earned income credit refunds and also shown below in this table as an information item. Includes refunds paid on estate and trust income tax returns totaling $2.8 billion (including interest paid of �YS�$32.7 million). (Direct deposit refund figures were not available at the time of publication, but are also included in the totals.) The average individual income tax refund (based on Forms 1040, 1040A, and DZS<1040EZ), excluding earned income credit refunds, was $1,912.T[SL[4] Includes refunds of tax on business income of tax-exempt organizations. �\S�[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 the Federal Insurance Contributions Act �]S�(FICA), except for excess credits, and on self-employment income under the Self- Employment Insurance Contributions Act (SECA), as well as for railroad retirement taxes under the Railroad Retirement Tax Act T^SL(RRTA) and unemployment taxes under the Federal Unemployment Tax Act (FUTA).�_S�[6] Data by State include credits and claims for gasoline and lubricating oil, except that excess credits and claims are included below under Refund adjustments and credits.� See footnote 10. `,l@a,@b,�@c,�@d,�@e,�@f,�@g,�@h,�@i,s@j,�@k,B@l,�@m,�@n,�@o,�@p,@q,�@r,�@s,�@t,�@u,@v,@w,@x,@y,@z,@{,@|,@},@~,@,@`S[7] Less than $500.�aS�[8] For individuals, estates, or trusts, includes refunds issued to Army Post Office and Fleet Post Office addresses of members of the armed forces stationed overseas; to other U.S. citizens abroad; and to �bS�residents of Puerto Rico with either income from sources outside Puerto Rico or with income earned as U.S. Government employees. For corporations, includes refunds issued to domestic and foreign �cS�businesses whose principal office was outside the United States; also includes refunds issued to domestic corporations claiming a U.S. possessions tax credit, regardless of location of the principal office. For �dS�estate tax, includes returns for U.S. citizen or resident decedents who were domiciled abroad at time of death and returns of nonresident alien decedents. For gift tax, includes returns filed by donors with �eS�overseas addresses, including returns filed from Puerto Rico or U.S. possessions and from Army Post Office or Fleet Post Office addresses by members of the armed forces stationed abroad. For excise taxes, �fS�includes returns filed by payers with foreign addresses, including returns filed from Puerto Rico and U.S. possessions and from Army Post Office or Fleet Post Office addresses.�gS� [9] Includes aggregate refund adjustments and credits not shown by State. These amounts are shown in Refund adjustments and credits� and are included in the total. Adjustments to prior years made in Fiscal ohSgYear 2002 may result in negative amounts when such adjustments exceed refunds made in the current year.�iS�[10] Includes refunds of individual or corporation income taxes reclassified as excise taxes for inclusion in the Highway and Airport and Airways Trust Funds. In addition, includes credits and claims for excess >jS6payments on gasoline and lubricating oil excise taxes.�kS�[11] Includes refunds issued in September 2002, minus refund reversals received in September that were not classified before September 30, 2002 (the end of the fiscal year). For accounting and comparative �lS�purposes, data included in this table must agree with the actual transactions affecting the refund and interest appropriation accounts for the fiscal year.�mS�NOTES: Like data in Tables 1 (file Summary of Internal Revenue Collections, by Type of Tax, Fiscal Years 2001 and 2002), 8 (file Number of Internal Revenue Refunds Issued, by State, Fiscal Year 2002), and 9 may �nS�not agree due to the inclusion or exclusion of different taxes (e.g., those collected by the Bureau of Alcohol, Tobacco and Firearms, Customs Service, and the Earned Income Credit and Advanced Earned Income oS Credit). �pS�In general, classification by State is based on the taxpayers address or, in the case of businesses, the location of the principal office or place of business. However, some individuals may have used the address �qS�of a tax attorney or accountant, or, in the case of certain individuals who were sole proprietors, partners in a partnership, or shareholders in an S corporation, the business address. However, such addresses could �rS�have been located in a State other than the State in which the individual resided. See also footnote 7. Detail may not add to totals because of rounding.�sS�SOURCE: IRS Data Book, FY 2002, Publication 55b. Also, Chief Financial Officer, Revenue Accounting, Office of Revenue Systems N:CFO:R:S,�@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@�,@= ��X/�!> �����?�?�?�?m`e�d�wVVl�� tg���*0tg��tg���*0�*0��)tg�f�d��(0����(0f�d���(h�p�x��qq     ��" ��������������������������������