\pJames N. Willis ,Xp j.KJ_aJdfB  dMbP?_"*+%,D1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1  Arial1 Arial1 PArial1 Arial1 Arial1 Arial1 xArial&?'?(?)?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_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -xC  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 "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 "FC &C "<C &C "C "<C &8C  Followed Hyperlink  HyperlinkU} nk}  nk} nk} nk} nk  ,l@ ,@ ,~@  ,PQ ,Q ,Q , ,r ,P , ,P ,u ,u ,u ,v ,x,P,v,y,v,,u,u,P,t,s,v,u,r,P,t,vldTable 9 -- Amount of Internal Revenue Refunds Issued, Including Interest, by State, Fiscal Year 20034,[Money amounts are in thousands of dollars.] !!!!!!!NOTotal Internal'PAmounts refunded by type of taxPPPPP RStateSRevenue < Corporation< Individual< Employment<Estate <Gift"ExciseTU2refunds [1,2,3]=income tax [1,4]=income tax [1,3]= taxes [5] =tax =tax+ taxes [2,6]T# 3(1) >(2) >(3)~ > >(5) >(6) ,(7)$4?????$-United States, total~ 5"H~ @~ @nq6~ @K~ @.6~ @@~ .&{   & 6 A A A A A ' #Alabama~ 7~ BA~ B~ B@@~ Bp@~ B@U@~ :@ #Alaska~ 7UA~ Bp@~ B~ Bu~ B~ B{@~ B@~ B@~ @#Delaware~ 7ja~ Be9~ B#A~ F@~ B@~ B @~ H@#District of Columbia~ 78~ BAA~ BA~ Fx@~ B\@~ Bp@~ 5@#Florida~ 7 ~ Be{~ B$~ BA~ B^@~ B@~ @@/Georgia~ 8҇+~ C2~ Cj~ CЩ@~ C @~ C@~ 0{@&6AAAAA'#Hawaii~ 7^p:~ B@~ B)A~ B@~ B@~ B[@~ 0@ #Idaho~ 70A~ BA~ B,)A~ B@~ B@~ B@@~ p|@#Illinois~ 7jk~ B\~ B3~ BA~ B@~ B@~ W@#Indiana~ 7D~ B3)~ BX~ B@~ B3@~ B y@~ ϶@ /Iowa~ 8DA~ C0~ CX>=A~ C@~ C@~ CI@~ 0@&6AAAAA'#Kansas~ 7K~ BA~ Bas~ B@@~ B@~ Bv@~ @#Kentucky~ 72~ BA~ B.~ B@@~ B7@~ Bw@~ ,@# Louisiana~ 7|jLA~ BA~ B~ B@~ B@@~ B~@~ f@ ,l!,s",v#,P$,{%,v&,w',y(,v),P*,u+,v,,t-,{.,x/,P0,x1,v2,|3,z4,r5,P6,v7,t8,z9,z:,|;,P<,z=,w>,s?,r #Maine~ 7,A~ B@"@~ B<*A~ Be@~ B`@~ Bh~ D@!/Maryland~ !8:ح~ !CJx~ !Co-~ !C!@~ !C@~ !C@~ !0 @"&"6"A"A"A"A"A"'## Massachusetts~ #7|~ #BX(4A~ #BrTZ~ #B@~ #B H@~ #B@~ #@$#Michigan~ $7`~ $B."~ $B~ $B@~ $B@~ $B̡@~ $0@%# Minnesota~ %75 ~ %B'A~ %BJA~ %Bе@~ %B@~ %Bz@~ %=@&# Mississippi~ &7~ &BA~ &Bps?A~ &B@@~ &B̟@~ &B,@~ &0@'/Missouri~ '8}:~ 'C:~ 'Cr~ 'C@~ 'CF@~ 'CV@~ '0@(&(6(A(A(A(A(A(')#Montana~ )7w%~ )B@~ )B!~ )B@~ )B@~ )BG@~ )ؙ@*#Nebraska~ *75A~ *B A~ *B*aI~ *B @~ *Bީ@~ *B o@~ *P@+#Nevada~ +7=A~ +B A~ +B:A~ +B@~ +B@~ +BP@~ +ؖ@,# New Hampshire~ ,7G~ ,B$@~ ,BB~ ,B\@~ ,Fޫ@~ ,B@[@~ ,P@-/ New Jersey~ -8Ζ2~ -CN]A~ -C.x~ -Cr@~ -Cq@~ -C@~ -0@.&.6.A.A.A.A.A.'/# New Mexico~ /7U~ /B7A~ /B<3A~ /BG@~ /F@~ /B@@~ /@0#New York~ 07_~ 0B"Y~ 0B~ 0B< A~ 0B0@~ 0B@~ 0W@1#North Carolina~ 17&j~ 1B6V~ 1B:s~ 1B@~ 1B:@~ 1B`a@~ 1@2# North Dakota~ 27A~ 2B_@~ 2B("A~ 2Bx@~ 2Bx@~ 2B?~ 2@ 3/Ohio~ 38y~ 3CC~ 3Cq~ 3CA~ 3CPA~ 3C@~ 30@A4&464A4A4A4A4A4'5#Oklahoma~ 57:r~ 5B,!A~ 5B~ 5B@@~ 5B@~ 5B@~ 5^@6#Oregon~ 67>~ 6B|A~ 6B/~ 6B;@~ 6B/@~ 6B`@~ 6@7# Pennsylvania~ 77~ 7B~ 7BB1D~ 7B r@~ 7B,@~ 7BQ@~ 7 @8# Rhode Island~ 87R~ 8BlYA~ 8BV2~ 8B@~ 8BN@~ 8B`j@~ 8@9/South Carolina~ 98jr~ 9CA~ 9C~ 9C@~ 9C @~ 9C@Z@~ 90@:&:6:A:A:A:A:A:';# South Dakota~ ;7$~ ;B"@~ ;BtA~ ;BZ@~ ;B@~ ;BT@~ ;p@<# Tennessee~ <7[8~ <Bv(~ <B ~ <B@~ <B@~ <B@~ <.@ =#Texas~ =7~ =B ~ =BV~ =B( A~ =B@~ =B@~ =@ >#Utah~ >76f~ >B@~ >B_~ >B@~ >B@~ >Bb@~ >@?/Vermont~ ?8yA~ ?CS@~ ?CuA~ ?CZ@~ ?CȞ@~ ?CS@~ ?04@@,lA,PB,vC,xD,{E,wF,uG,PH,I,yJ, K,PL,M,N,O,P ,~Q ,R ,S ,PT ,MU ,SMV ,vMW ,MX ,MY ,*MZ ,M[ ,M\ ,M] ,cM^ ,XM_ ,M@&@6@A@A@A@A@A@'A#Virginia~ A72ډ~ ABg!A~ ABC`~ AB@~ ABF@~ AB\@~ An@B# Washington~ B7rM~ BB.'%~ BBZ#~ BB@~ BB@~ BB q@~ B@C# West Virginia~ C71A~ CBPQ@~ CB*DB~ CB@~ CBh@~ CB``@~ C@D# Wisconsin~ D7@~ DB$A~ DBn~ DB@~ DB@~ DBğ@~ D@E/Wyoming~ E8A~ EC`@~ ECA~ ECЩ@~ EC@~ EC~ E0Н@F&F6FAFAFAFAFAF'G%International [8]~ G96~ GD/~ GDV~ GDP@~ GD @~ GD `@~ G(ī@G%H) Puerto Rico~ H7A~ HB`@~ HBA~ HB@~ HBY@~ HB"@~ H@ I1Other~ I8~ IC)~ ICsy~ IC4@~ IC@~ IC^@~ I0@I %I %I %I %I %I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I %I!%I"%I#%I$%I%%I&%I'%I(%I)%I*%I+%I,%I-%I.%I/%I0%I1%I2%I3%I4%I5%I6%I7%I8%I9%I:%I;%I<%I=%I>%I?%I@%IA%IB%IC%ID%IE%IF%IG%IH%II%IJ%IK%IL%IM%IN%IO%IP%IQ%IR%IS%IT%IU%IV%IW%IX%IY%IZ%I[%I\%I]%I^%I_%I`%Ia%Ib%Ic%Id%Ie%If%Ig%Ih%Ii%Ij%Ik%Il%Im%In%Io%Ip%Iq%Ir%Is%It%Iu%Iv%Iw%Ix%Iy%Iz%I{%I|%I}%I~%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%I%J&J6JAJAJAJAJAJ'*K%"Refund adjustments and credits [9]~ K9`~ KD%~ KDr~ KD9A~ KD~ KD~ K(vU8L)0Highway and Airport and Airways Trust Funds [10]~ L7kA~ LB%~ LE ~ LB~ LB~ LB~ LAAM)9Excess Federal Insurance Contributions Act (FICA) credits~ M79A~ ME~ ME~ MB9A~ MB~ MB~ M8N)0U.S. Customs Service and Alcohol and Tobacco TaxN:NFNFNFNFNFNO*and Trade Bureau~ O7A~ OE~ OE~ OB~ OB~ OB~ OA*P)"Refund reversals unclassified [11]~ P7~ PE~ PB~ PB~ PB~ PB~ P)Q1!Advance earned income tax credit ~ Q8@ QGN/A~ QH@ QCN/A QCN/A QCN/A Q0N/AR&R6RARARARARAR'"S-Earned income tax credits ~ S; S@N/A~ SI SJN/A SJN/A S@N/A S.N/ASTKN/A - Not applicable.TLTLTLTLTL@UK8NOTE: Details may not add to totals because of rounding.ULULULULULVM[1] Represents $302.6 billion, including $32.0 billion in earned income tax credits and $14.0 billion in advanced child tax credits (instituted in FY 2003). Includes $3.3 billion in interest, of which $2.6 billion WMwere paid to corporations and $0.5 billion to individuals, and $0.2 billion to all others (employment, estate, gift, and excise). Also includes overpayment refunds, refunds resulting from examination activity, and &XMother refunds required by law.YM[2] Total includes excise tax refunds by the Customs Service and the Alcohol and Tobacco Tax and Trade Bureau, shown as a separate subtotal under Refund adjustments and credits, below.ZM[3] Includes earned income tax credit refunds for which the total is also shown below in this table as an information item. Includes refunds paid on estate and trust income tax returns totaling $2.3 billion [M(including interest paid of $32.4 million). (Direct deposit refund figures were not separately available at the time of publication, but are included in the totals.) The average individual income tax refund (based on _\MWForms 1040, 1040A, and 1040EZ), excluding earned income tax credit refunds, was $1,778.T]ML[4] Includes refunds of tax on business income of tax-exempt organizations. ^M[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 _M(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 `,lMa,XMb,Mc,Md,Me,Mf,Mg,Mh,Mi,Mj,Mk,Ml,Mm,Mn,sMo,Mp,BMq,Mr,Ms,Mt,Mu,Mv,tMw,Mx,]My,Mz,M{,M|,M},M~,M,MT`ML(RRTA) and unemployment taxes under the Federal Unemployment Tax Act (FUTA).aM[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. bM[7] Less than $500.cM[8] For individual and estate or trust income tax, includes returns filed from Army Post Office or Fleet Post Office addresses by members of the armed forces stationed abroad; returns filed by residents of Puerto dMRico with either income from sources outside Puerto Rico or with income earned as U.S. Government employees; and returns filed by other U.S. citizens or residents abroad. For corporations and a small eMnumber of publicly-traded partnerships, includes returns of domestic and foreign businesses whose principal office was outside the United States; also includes returns of domestic corporations claiming a fMU.S. possessions tax credit, regardless of the location of the principal office. For estate tax, includes returns for U.S. citizen or resident decedents who were domiciled abroad at time of death and returns of gMnonresident alien decedents. For gift tax, includes returns filed by donors with overseas addresses, including returns filed from Puerto Rico or U.S. possessions and from Army Post Office or Fleet Post Office hMaddresses by members of the armed forces stationed abroad. For employment taxes, includes returns with foreign addresses, including Puerto Rico and U.S. possessions. For excise taxes, includes returns filed by iMpayers with foreign addresses, including returns filed from Puerto Rico and U.S. possessions and from Army Post Office or Fleet Post Office addresses. For tax-exempt organizations, includes returns of jMdomestic and foreign organizations with foreign addresses, including Puerto Rico and U.S. possessions. For supplemental documents, includes returns with foreign addresses, including Puerto Rico and U.S. kM possessions. lM[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 omMgYear 2003 may result in negative amounts when such adjustments exceed refunds made in the current year.nM[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 >oM6payments on gasoline and lubricating oil excise taxes.pM[11] Includes refunds issued in September 2003, minus refund reversals received in September that were not classified before September 30, 2003 (the end of the fiscal year). For accounting and comparative qMpurposes, data included in this table must agree with the actual transactions affecting the refund and interest appropriation accounts for the fiscal year.rMNOTES: Like data in Tables 1, 8, and 9 may not agree due to the inclusion or exclusion of different refunds, Earned Income Tax Credits, and Advance Earned Income Tax Credits. sMIn 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 use the address tMof 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. Moreover, such addresses could puMhhave been located in a State other than the State in which the individual resided. See also footnote 8.vVNOTE: Collection and refund data by State may not be comparable. Collections relate to FY 2003 for the most part. However, refunds relateing to prior fiscal years may be issued and subsequently recorded and, YwVQtherefore, the total refund amount may exceed the collection amount. See table 6.xMSOURCE: IRS Data Book, FY 2003, Publication 55b. Also, Chief Financial Officer, Revenue Accounting, Office of Revenue Systems OS:CFO:R,lM,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,lM,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,lM,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M,M]P TYT \U11  = X/!> ????mlUw$V$VĺWػ*0WػWػ*0*0ػT)WW(0ػV(0W<<`(__ _ _(_(_<qq     "