�\pjnwill00  ^�v� �o.K^aB�  2MbP?_"*+�%,���D1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 � Arial1 �Arial1 P�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial��&�?'�?(�?)�?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_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -~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 #��AC #<�AC "��AAAC "��AC & <�C  ��C  ��C  <�C  ��C  ��FC  ��FC "�FAAC &��C "��AAC  <�C  8�C  ��AC  ��AC  ��C  ���C  ��C  ��C  ���C  <�C  ���C  <�C & ��C "�AAAAC $��AAC #��AAAC  <�AAC  <�AAAC  <�AAC  <�AAC  ��AAC #���C $��AAC #<�AAC #<�AAAC #<�AAC  ��AAC  ��AAC #<��C #��AAC "��AAC $��AC #��AAC $��AC #<�AC #<�AAC #<�A�C  <�A�C  <�AC  ��AC #<�A�C "��AC &�FAAC &�FA���������Followed Hyperlink�  Hyperlink����U} �'nk} � 'nk} �'nk} � 'nk} �'nk � ,l@ ,�@ ,~@  ,P@ ,��. ,��. ,��. ,r�. ,P�. ,��. ,P�. ,u�. ,x�. ,u�. ,v�. ,x�.,P�.,v�.,y�.,v�.,��.,u�.,P�.,u�.,t�.,s�.,v�.,u�.,P�.,r�.,t�.,v�.l%dTable 9 -- Amount of Internal Revenue Refunds Issued, Including Interest, by State, Fiscal Year 2004%%&&&&&4(,[Money amounts are in thousands of dollars.]&&&&&&&)*******(+Total Internal'XAmounts refunded by type of taxYYYYY ,State-Revenue  Corporation- Individual EmploymentWEstate -GiftExcise/"refunds [1, 2, 3]#income tax [1, 4]"income tax [1, 3]# taxes [5] Ltax "tax# taxes [2, 6]0 ;(1) #(2) "(3)~ #� L(5) "(6) #(7)<<M<1United States, total~ =B~  rt� ~ =.B6~  ��~ N,~ =@~  ZZw .   <  D  O D  2Alabama~ >�~ pMA~ E�~ N@~ PG@~ E{@~ 2@ 2Alaska~ >� ~ @~ ECA~ (@~ PL@ E[7, 8]~ ,@ 2Arizona~ >&~ DgA~ E �~ R@~ P.@~ Ex@~ @ 2Arkansas~ >4�@~ EX@~ @0 California~ ?sn~ !&~ FJJn~ !ȼA~ Q`@~ Fű@~ !�@<DOD2Colorado~ >6~ @�A~ Eʈ�~ Po@~ P@~ EH@~ &@2 Connecticut~ >�~ :~ E&~ W@~ P@`@~ E@~ @2Delaware~ >Ȉ4A~ v�)~ EN(~ 7²@~ Pj@~ E`s@~ X@2District of Columbia~ >%~ �"@~ E  A~ 7@~ P8@~ E0@~ @3Florida~ @B/�~ @~ GvJ~ `]A~ R@~ Gs@~ @<DOD2Georgia~ >r~ N~ E�,YA~ @@~ P@~ E@~ O@2Hawaii~ >+A~ `@~ E6�2~  @~ P @~ EJ@~ @@ 2Idaho~ >p�+A~ 0@~ E`0~ *@~ P@~ E?~ @2Illinois~ >FB~ CA~ EZ�~ P@~ P@~ E؏@~ @@3Indiana~ @ZM~  A~ G.�%~ y@~ RX@~ G@f@~ ޣ@<DOD 2Iowa~ >�~ W!~ E�'�~ xGA~ Eno~ @~ P,@~ Ea@~ @2Kentucky~ >~  'A~ EF~ @~ PS@~ Et@~ [@2 Louisiana~ >2~ �A~ EF~ @@~ P@~ Ex@~ @ ,l�.!,s�.",P�.#,v�.$,{�.%,v�.&,w�.',y�.(,P�.),v�.*,u�.+,v�.,,t�.-,{�..,P�./,x�.0,x�.1,v�.2,|�.3,z�.4,P�.5,r�.6,v�.7,t�.8,z�.9,z�.:,P�.;,|�.<,z�.=,w�.>,s�.?,r�. 3Maine~ @,A~ `U@~ Gvn4~ ֯@~ R0@~ GE@~ <@!!<!!D!!O!D!"2Maryland~ ">Rmn~ "nF~ "E"~ " @~ "P@~ "EP}@~ "ܫ@#2 Massachusetts~ #>�~ #~�&~ #EVV~ #�@~ #P�@~ #ET@~ #@$2Michigan~ $>@eA~ $ J�~ $E�3�~ $@~ $P@~ $EL@~ $S@%2 Minnesota~ %>J�!~ %~F~ %E�~ %@~ %P@~ %E@}@~ %r@&3 Mississippi~ &@~ &p@~ &G{~ &@~ &R@~ &G@V@~ &@''<''D''O'D'(2Missouri~ (>j/~ (�4~ (E�~ (s@~ (P@@~ (E@~ (@)2Montana~ )>�#~ ) @~ )ETr A~ )M@~ )P@~ )E@~ )@*2Nebraska~ *>�7A~ *0�A~ *E6E~ * @~ *P<@~ *E�?~ * @+2Nevada~ +>$>A~ +�A~ +E�;A~ +K@~ +Ps@~ +Ez@~ +@,3 New Hampshire~ ,@P32A~ ,*@~ ,G0A~ ,M@~ ,SR@~ ,G(@~ ,Ȁ@--<--D--O-D-.2 New Jersey~ .>ƆU~ .i]~ .E�,�~ .@@~ .P@R@~ .E}@~ .K@/2 New Mexico~ />�1O~ /^@~ /E6K~ /@~ /TH@~ /EB@~ /@02New York~ 0>tA~ 0"�3~ 0EF~ 0� A~ 0P@s@~ 0E@~ 0@12North Carolina~ 1>\A~ 1�8A~ 1EZ-h~ 1`g@~ 1P@~ 1E@~ 1@23 North Dakota~ 2@A~ 2@~ 2GTvA~ 2@~ 2R@~ 2G$@~ 2@33<33D33O3D3 42Ohio~ 4>V~ 4g~ 4E�$~ 4@~ 4PFA~ 4Et@~ 4@52Oklahoma~ 5>ւ�~ 5RA~ 5E�AA~ 5@Z@~ 5P@~ 5E6@~ 5@@62Oregon~ 6>йKA~ 6^V~ 6Ex�~ 6}@~ 6Pú@~ 6Ek@~ 6q@72 Pennsylvania~ 7>"۾~ 74V�(�~ :HA~ :ErY�~ :S@~ :P@~ :E`b@~ :@;2 South Dakota~ ;>D"~ ; w@~ ;EhFA~ ;@~ ;PԒ@~ ;E.@~ ;@<2 Tennessee~ <>>+~ <A~ <E~ <e@~ <P@~ <E@~ <@ =2Texas~ =>N@~ =b�~ =E~ =�A~ =PV@~ =Eܖ@~ =@ >3Utah~ >@_~ > h@~ >GTn6A~ >@~ >R@~ >GZ@~ >??<??D??O?D?@,l�.A,u�.B,v�.C,x�.D,{�.E,w�.F,u�.G,P�.H,/ �.I,}�.J,s�.K,P�.L,��.M,��.N,��.O,��.P,~�.Q,��.R,��.S,P�9T,��.U,g�V,��W,��X,��Y,:�Z,��[,��\,��],4�^,o�_,��@2Vermont~ @>p�A~ @@~ @E�1A~ @@~ @P4@~ @E@U@~ @@A2Virginia~ A>�~ AA~ AEb~ A @~ AP@~ AEĒ@~ A@B2 Washington~ B>*%c~ BD~ BE�)~ B@~ BP@~ BE@~ B@C2 West Virginia~ C>NJI~ Cr@~ CEl�1A~ Cֶ@~ CP@~ CEb@~ C4@D2 Wisconsin~ D>z�~ D$A~ DEo�~ D@~ DP@~ DE``@~ D@E3Wyoming~ E@hFA~ E@8@~ EGA~ E<@~ ER@~ EG<~ El@FF<FFDFFOFDFG2International [9]~ G>�~ G4.�:~ GH�~ G4P^�@~ GU@~ GH9@~ G4@G2G 2G 2G 2G 2G 2G2G2G2G2G2G2G2G2G2G2G2G2G2G2G2G2G2G2G 2G!2G"2G#2G$2G%2G&2G'2G(2G)2G*2G+2G,2G-2G.2G/2G02G12G22G32G42G52G62G72G82G92G:2G;2G<2G=2G>2G?2G@2GA2GB2GC2GD2GE2GF2GG2GH2GI2GJ2GK2GL2GM2GN2GO2GP2GQ2GR2GS2GT2GU2GV2GW2GX2GY2GZ2G[2G\2G]2G^2G_2G`2Ga2Gb2Gc2Gd2Ge2Gf2Gg2Gh2Gi2Gj2Gk2Gl2Gm2Gn2Go2Gp2Gq2Gr2Gs2Gt2Gu2Gv2Gw2Gx2Gy2Gz2G{2G|2G}2G~2G2G2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2G�2H5 Puerto Rico~ H>A~ H�?@~ HE �A~ H@~ HP@_@HE[8] 15~ Hp}@ I6Other~ I@��~ IFx6~ IG�w~ I@~ IRD@~ IG$@~ Iw@JJ<JJDJJOJDJ+K2#Refund adjustments and credits [10]~ K>n~ K7NZ�~ K>e~ K7 �-A~ KT~ K>~ K76X8L50Highway and Airport and Airways Trust Funds [11]~ L>�A~ LNZ�~ LH~ L~ LP~ LE~ LZ@AM59Excess Federal Insurance Contributions Act (FICA) credits~ M> �-A~ M4~ MH~ M �-A~ MP~ ME~ M8N50U.S. Customs Service and Alcohol and Tobacco TaxNAN7N>N7NTN>N7Oand Trade Bureau~ O>�A~ O4~ OH~ O~ OP~ OE~ O�A*P5"Refund reversals unclassified [12]~ P>a~ P4~ PEa~ P~ PP~ PE~ P)Q6!Advance earned income tax credit ~ Q@Q@ QCN/A~ QIQ@ QN/A QRN/A QGN/A QN/ARR<RRDRRORDR"S8Earned income tax credits ~ SB"Q� SN/A~ SB"Q� SJN/A SVN/A SKN/A SN/AT:N/A - Not applicable.T:T:T2TTTT�U$�[1] Includes $5.1 billion in interest, of which $4.6 billion were paid to corporations, $0.4 billion to individuals, and $0.1 billion to all others (related to employment, estate, gift, U$U$�V$�and excise tax returns). Also includes overpayment refunds, refunds resulting from examination activity, and other refunds required by law.V$V$�W$�[2] Total includes excise tax refunds by the Customs Service and the Alcohol and Tobacco Tax and Trade Bureau, shown as a separate subtotal under Refund W$W$"X$adjustments and credits.� X$X$�Y$� [3] State figures and the U.S. total include $33.1 billion in earned income tax credit refunds. Earned income tax credit refunds are also shown separately below. Includes Y$Y$�Z$�refunds paid on estate and trust income tax returns totaling $1.6 billion (including interest paid of $20.0 million). (Direct deposit refund figures were not available at the Z$Z$�[$�time of publication but are included in the totals.) The average individual income tax refund (based on Forms 1040, 1040A, and 1040EZ), excluding earned income tax [$[$\$credits, was $2,117.\$\$W]$O [4] Includes refunds of tax on business income of tax-exempt organizations. ]$]$�^$� [5] Includes refunds of income tax withheld and refunds of and credits for old-age, survivors, disability, and hospital insurance (OASDHI) taxes on salaries and wages ^$^$�_$�under the Federal Insurance Contributions Act (FICA), except for excess credits, and on self-employment income under the Self-Employment Insurance Contributions _$_$`,l�a,��b,+�c,��d,w�e,6�f,r�g,��h,��i,��j,��k,��l,��m,��n,��o,M�p,��q,o�r,��s,��t,��u,��v,K�w,��x,��y,��z,��{,��|,��},Q�~,�@,@�`$�Act (SECA), as well as for railroad retirement taxes under the Railroad Retirement Tax Act (RRTA) and unemployment taxes under the Federal Unemployment Tax `$`$a$ Act (FUTA).a$a$�b$� [6] Data by State include credits and claims for gasoline and lubricating oil, except that excess credits and claims are included below under Highway and Airport and b$b$_c$WAirways Trust Funds� in the Refund adjustments and credits� section. See footnote 11.c$c$d$ [7]Less than $500.d$d$Ze$R [8]� Amount reflects adjustments to returns filed in a prior year. See Table 8.e$e$�f$� [9] For corporations, includes returns of domestic and foreign businesses whose principal office was outside the United States; also includes returns of domestic f$f$�g$�corporations claiming a U.S. possessions tax credit, regardless of the location of the principal office. For individual income tax, includes returns filed from Army g$g$�h$�Post Office or Fleet Post Office addresses by members of the armed forces stationed abroad; returns filed by residents of Puerto Rico with either income from h$h$�i$�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 employment i$i$�j$�taxes, includes returns with foreign addresses, including Puerto Rico and U.S. possessions. For estate tax, includes returns for U.S. citizen or resident decedents j$j$�k$�who were domiciled abroad at time of death and returns of nonresident alien decedents. For gift tax, includes returns filed by donors with overseas addresses, k$k$�l$�including returns filed from Puerto Rico or U.S. possessions and from Army Post Office or Fleet Post Office addresses by members of the armed forces stationed l$l$�m$�abroad. For excise taxes, includes returns filed by taxpayers with foreign addresses, including returns filed from Puerto Rico and U.S. possessions and from Army m$m$5n$-Post Office or Fleet Post Office addresses. n$n$�o$�[10] Refund adjustments and credits are not shown by State but are included in the U.S. total. Adjustments to prior years made in Fiscal Year 2004 may result in o$o$Wp$Onegative amounts when such adjustments exceed refunds made in the current year.p$p$�q$�[11] Includes refunds of individual or corporation income taxes reclassified as excise taxes for inclusion in the Highway and Airport and Airways Trust Funds. In q$q$or$gaddition, includes credits and claims for excess payments on gasoline and lubricating oil excise taxes.r$r$�s$�[12] Includes refunds issued in September 2004, minus refund reversals received in September that were not classified before September 30, 2004 (the end of the s$s$�t$�fiscal year). For accounting and comparative purposes, data included in this table must agree with the actual transactions affecting the refund and interest t$t$3u$+appropriation accounts for the fiscal year.u$u$�v$�NOTES: In general, classification by State is based on the taxpayers address (or in the case of businesses, the location of the principal office or place of business). v$v$�w$�However, some individuals may use the address of a tax attorney or accountant, or, in the case of certain individuals who were sole proprietors, partners in a w$w$�x$�partnership, or shareholders in an S corporation, the business address. Such addresses could have been located in a State other than the State in which the x$x$�y$�individual resided. Additionally, businesses may have locations outside of the State in which the principal offices are located. See footnote 9.y$y$�z$�Collection and refund data by State may not be comparable. Collections relate to FY 2004 for the most part. However, for a given fiscal year, refunds relating to priorz$z$�{$�fiscal years may be issued and subsequently recorded, and, therefore, the total refund amount may exceed the collection amount. See Table 6 for collections data.{${$9|$1Detail may not add to totals because of rounding.|$|$~}$vSOURCE: IRS Data Book, FY 2004, Publication 55b. Also, Chief Financial Officer, Revenue Financial Management OS:CFO:R}$}$~$~$~$$$$,<@�,@�,@�,@$$$�$�$�$�$�$�$�$�$�$]P  TWT �hh11  = ��X/�!> �����?�?�?�?mthw$�V$�Vĺ܍hػ�*0�܍hػ܍hػ�*0�*0ػT��)܍hh�(0ػ،h�(0h<�<�`��(x�<�qq     ��" ��������������������������������