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Warning Text�?� � Warning Text ���%�X��TableStyleMedium9PivotStyleLight16`�@PTable 8 ������  ;^����ZR�3 ���A�@@�  ���l].[Money amounts are in thousands of dollars.] StateAlabamaAlaskaArizonaArkansas CaliforniaColorado ConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentucky LouisianaMaineMaryland MassachusettsMichigan Minnesota MississippiMissouriMontanaNebraskaNevada New Hampshire New Jersey New MexicoNew YorkNorth Carolina North DakotaOhioOklahomaOregon Pennsylvania Rhode IslandSouth Carolina South Dakota TennesseeTexasUtahVermontVirginia Washington West Virginia WisconsinWyoming Puerto RicoFootnotes at end of table. Footnotes1Detail may not add to totals because of rounding.HSOURCE: Chief Financial Officer, Revenue Financial Management OS:CFO:R InternationalUndistributed [8]N/A Not applicable.� d Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.United States, total [6]"Refund adjustments and credits [9]Child tax credit [10]Earned income tax credits [10]>[6] Excludes refund adjustments and credits. See footnote 9.Corporation income tax [1, 3]Individual income tax [1, 2] Estate tax Gift tax Excise taxesCU.S. Armed Services overseas and Territories other than Puerto Rico:United States total, including adjustments and credits [9]&Total Internal Revenue refunds [1, 2]mTable 8. Amount of Internal Revenue Refunds Issued, Including Interest, by State, Fiscal Year 2008 ContinuedcTable 8. Amount of Internal Revenue Refunds Issued, Including Interest, by State, Fiscal Year 2008N/AAmounts refunded Economic stimulus payments [4]Employment taxes [5]�[4] The one-time economic stimulus payments were special refunds to qualified taxpayers. These payments were associated with the Economic Stimulus Act of 2008.d�[2] Includes $2.4 billion (including interest of $36.5 million) in estate and trust (Form 1041) refunds. The average individual income tax refund (based on Forms 1040, 1040A, and 1040EZ) was $1,592.�[8] Includes refunds of tax and excess withholding payments not classified by State as of the end of the fiscal year because they had not been applied to taxpayer accounts. �[7] Economic stimulus payments were provided directly to the treasuries of U.S. Territories and Puerto Rico in lump sum payments. The territories and Puerto Rico distributed these payments to their qualified taxpayers. See footnote 1.�[3] Includes refunds of tax on unrelated business income of tax-exempt organizations (Form 990-T) and farmers' cooperatives (Form 990-C). ]NOTES: Collection and refund data by State may not be comparable for a given fiscal year, because payments made in prior years may be refunded in the current fiscal year. Adjustments to prior-year returns made in Fiscal Year 2008 may result in negative amounts when such adjustments exceed current-year refunds. See Table 5 for collections data.Classification by State is based on the individual's address (or, in the case of businesses, the location of the principal office or place of business). However, some individuals may use the address of a tax attorney or accountant. Sole proprietors, partners in a partnership, or shareholders in an S corporation may use their business addresses. Such addresses could have been located in a State other than the State in which the individual resided. Similarly, taxes withheld reported by employers located near a State boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring State. Also, while taxes of corporations may be paid from the principal office, the operations of these corporations may be located in one or more other State(s). [9] Includes Highway and Airport and Airways Trust funds adjustments totaling $356,239 (thousands), of which -$770,627 (thousands) were for corporation income tax, $21,387 (thousands) were for individual income tax, and $1,105,479 (thousands) were for excise taxes. Also includes employment tax credits of $2,461,400 (thousands) under the excess Federal Insurance Contributions Act (FICA), and excise taxes of $344,650 (thousands) collected by the U.S. Customs Service and Alcohol and Tobacco Tax and Trade Bureau. �[5] Includes refunds of and credits for: self-employment income under the Self-Employment Insurance Contributions Act (SECA); railroad retirement taxes under the Railroad Retirement Tax Act (RRTA); unemployment taxes under the Federal Unemployment Tax Act (FUTA); and Old-Age, Survivors, Disability, and Hospital Insurance (OASDHI) taxes on salaries and wages under the Federal Insurance Contributions Act (FICA) except excess credits.H[1] Includes overpayment refunds, refunds resulting from examination activity, refundable earned income tax credits, refundable child tax credits, and other refunds required by law. Also includes $4.4 billion in interest, of which $3.5 billion were paid to corporations, and $0.9 billion were paid to all others (related to individual, employment, estate, gift, and excise tax returns). The total amount of refunds increased significantly in Fiscal Year 2008, primarily as a result of the one-time economic stimulus payments associated with the Economic Stimulus Act of 2008. �[10] Reflects refundable portions of the credits only. 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