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Warning Text %XTableStyleMedium9PivotStyleLight16`x~Table 3gCRSPData BookData Book Ruth and Clay2009 Data BookWorking Master tablesTables 2_3_4 2009 wm.xlsxTable 2Table 3Table 4YYYFOOTER1<SS  ;C __StateTotal returns [1]%C or other corporation income tax [2] S corporation PartnershipEstate tax [5] Gift taxExcise taxes [6]Tax-exempt organizations [7]Supplemental documents [8]Individual income tax [3]!Individual estimated income taxEstate and trust income tax'Estate and trust estimated income taxEmployment taxes [4]1234567891011121314United States, totalAlabamaAlaskaArizonaArkansas 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@SOURCE: Research, Analysis, and Statistics, Office of Research.HIndividual income tax, employment taxes, and estate and trust income taxPTable 3. Number of Returns obd, by Type of Return and State, Fiscal Year 2011[2] Includes Form 1066 (real estate mortgage investment conduit income tax return) and the Form 1120 series as follows: 1120 (corporation income tax return); 1120 C (cooperative association income tax return); 1120 F (foreign corporation income tax return, except foreign life insurance company, foreign property and casualty insurance company, or foreign sales corporation); 1120 FSC (foreign sales corporation income tax return); 1120 H (homeowner association income tax return); 1120 L (life insurance company income tax return); 1120 ND (income tax return for nuclear decommissioning funds); 1120 PC (property and casualty insurance company income tax return); 1120 POL (income tax return for certain political associations); 1120 REIT (real estate investment trust income tax return); 1120 RIC (regulated investment company income tax return); and 1120 SF (income tax return for settlement funds). Form 1120 X (amended corporation income tax return) is included with Supplemental documents in this table. Excludes Form 990 T (tax-exempt organization unrelated business income tax return), which is included under Tax-exempt organizations in this table, although the tax reported on these returns is combined with Business income taxes in other tables. [7] Includes the Form 990 series as follows: 990 (tax-exempt organization information return, long form); 990 EZ (tax-exempt organization information return, short form); 990 N (electronic notice (e-Postcard) for tax-exempt organizations not required to file Forms 990 or 990 EZ); 990 PF (private foundation information return); and 990 T (tax-exempt organization unrelated business income tax return). Also includes Forms 4720 (excise tax return of charities and other persons); 5227 (split-interest trust information return); and 8872 (political organization report of contributions and expenditures). Tax collected on Form 990 T is combined with Business income taxes in other tables. Other [9]W[9] Includes U.S. Territories, U.S. Armed Service members overseas, and international.{[8] Includes Forms 941 X (adjusted employer s tax return for income and Social Security taxes withheld for other than household and agricultural employees); 943 X (adjusted employer s tax return for agricultural employees); 944 X (adjusted employer s tax return); 945 X (adjusted return of withheld income tax from nonpayroll distributions); 1040 X (amended individual income tax return); 1041 A (information return of charitable contribution deductions by certain trusts); 1120 X (amended corporation income tax return); 4868 (automatic filing extension for individuals); 5558 (filing extension for certain employee retirement plan returns); 7004 (automatic filing extension for corporations); 8752 (required payment or refund for certain S corporations and partnerships); 8868 (automatic filing extension for tax-exempt organizations); and CT 1X (adjusted railroad retirement tax return).V [1] Excludes information returns (e.g., Forms 1098, 1099, 5498, W 2, and W 2G, and Schedule K 1); tax-exempt bond returns (Forms 8038, 8038-B, 8038 CP, 8038 G, 8038 GC, 8038 T, 8038-TC, and 8328); and employee retirement benefit plan returns (Forms 5500, 5500 EZ, and 5500 SF). See Table 14 for the total number of information returns filed.BCu[5] Includes the Form 706 series as follows: 706 (estate and generation-skipping transfer tax return); 706 GS(D) (generation-skipping transfer tax return for distributions); 706 GS(T) (generation-skipping transf< er tax return for terminations); and 706 NA (estate and generation-skipping transfer tax return for nonresident aliens). The estate tax was temporarily repealed for deaths in Calendar Year 2010 before being reinstated retroactively with a $5-million exemption as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. As a result of this legislation, the estates of 2010 decedents could elect to file either Form 706, due September 19, 2011, or Form 8939 (allocation of increase in basis for property acquired from a decedent), due January 17, 2012. These tax law changes significantly reduced the number of Forms 706 filed in 2011.  NOTES: The following forms were included in prior editions of the IRS Data Book but have been excluded in the Fiscal Year 2011 edition: 990 C (farmer s cooperative return); 1040EZ T (telephone excise tax refund return); and 1120 A (corporation income tax return short form). Although the IRS continued to receive filings of these formsthrough Fiscal Year 2010, they have been obsolete for several years, and none were filed in Fiscal Year 2011. 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).CPm[6] Includes Forms 720 (excise tax return); 730 (excise tax return for wagering); 11 C (occupational tax and registration for wagering return); 5330 (excise taxes related to employee retirement plans return); and 2290 (heavy highway vehicle use tax return). The deadline to file Form 2290 was extended from August 31, 2011, to November 30, 2011, resulting in a significant decrease in the number of Forms 2290 filed in Fiscal Year 2011, as these filings were delayed until Fiscal Year 2012. Excludes excise tax returns filed with the U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. [3] Includes the Form 1040 series as follows: 1040 (individual income tax return); 1040 A (individual income tax return, short form); 1040 EZ (individual income tax return for single and joint filers with no dependents); 1040 NR and 1040NR EZ (nonresident alien income tax return); 1040 PR (self-employment income tax return for Puerto Rico residents); 1040 SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); and 1040 C (income tax return for departing aliens). Form 1040 X (amended individual income tax return) is included with Supplemental documents in this table.[4] Includes Forms 940 (employer s Federal unemployment tax return); 940 EZ (employer s Federal unemployment tax return, short form); 940 PR (unemployment tax return for Puerto Rico residents); 941 (employer's tax return for income and Social Security taxes withheld for other than household and agricultural employees); 941 PR/SS (employer s tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); 943 (employer s tax return for agricultural employees); 943 PR/SS (employer s tax return for agricultural employees for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); 944 (employer s tax return); 944 PR/SS (employer s tax return for Puerto Rico residents, or for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents); and 945 (tax return of withheld i<ncome tax from nonpayroll distributions). Also includes Forms 1042 (tax return of withheld income tax on U.S.-source income of foreign persons) and CT 1 (railroad retirement tax return). 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