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However, the data are included in the appropriate totals.Individual income tax Estate and trust income tax7SOURCE: Chief Financial Officer, Financial Management.QTable 7. Number of Refunds Issued, by Type of Refund and State, Fiscal Year 2012 Estate tax NOTE: 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 and 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).dLU.S. Armed Service members overseas and Territories other than Puerto Rico%Total Internal Revenue refunds [1, 2]Excise taxes [1]�[2] Includes overpayment refunds, refunds resulting from examination activity, refundable tax credits, and other refunds required by law. Business income taxes [3]Employment taxes [4]United States, total [5]Undistributed [6]Child tax credit [7]Earned income tax credits [7]�[3] Includes refunds of taxes on corporation income (Form 1120 series) and unrelated business income from tax-exempt organizations (Form 990 T).�[4] Includes refunds on self-employment income taxes under the Self-Employment Insurance Contributions Act (SECA); railroad retirement taxes under the Railroad Retirement Tax Act (RRTA); unemployment insurance 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).+[5] Excludes credits to taxpayer accounts.�[6] 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] Reflects refundable portions of credits only. Shown separately for information purposes. 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