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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.�[3] Includes the Form 1040 series as follows: 1040 (individual income tax return); 1040 A (individual income tax return, short form); 1040 C (income tax return for departing aliens); 1040 EZ (individual income tax return for single and joint filers with no dependents); 1040 NR (nonresident alien income tax return); 1040NR EZ (income tax return for certain nonresident aliens with no dependents); 1040 PR (self-employment income tax return for Puerto Rico residents); and 1040 SS (self-employment income tax return for U.S. Virgin Islands, Guam, American Samoa, and Northern Mariana Islands residents). Form 1040 X (amended individual income tax return) is included with Supplemental documents in this table.PTable 3. Number of Returns ob体育d, by Type of Return and State, Fiscal Year 2013 State or area [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 quarterly tax return for income and Social Security taxes withheld for other than household and agricultural employees); 941 PR/SS (employer s quarterly 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 annual tax return); 944 PR/SS (employer s annual 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 income 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). 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 annual return of withheld Federal income tax or claim for refund); and CT 1X (adjusted railroad retirement tax return) are included in Supplemental<� documents. Estate tax [5]Gift tax [6]Excise taxes [7]Tax-exempt organizations [8]Supplemental documents [9] Other [10]�[6] The American Taxpayer Relief Act (ATRA) of 2012 extended the $5 million gift tax exemption level that was established under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The ATRA extended portability rules related to the passing of an exemption amount from a decedent to a surviving spouse and indexed the exemption amount to inflation. These tax law changes may have encouraged increased gift tax filings both in Fiscal Years 2012 and 2013.[7] Includes 11 C (occupational tax and registration for wagering return); Forms 720 (excise tax return); 730 (excise tax return for wagering); 2290 (heavy highway vehicle use tax return); and 5330 (excise taxes related to employee retirement benefit plans return). Excludes excise tax returns filed with the U.S. Customs and Border Protection and the Alcohol and Tobacco Tax and Trade Bureau. Form 4720 (excise tax return of charities and other persons) is included with Tax-exempt organizations in this table. �[8] 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.€[9] 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 annual return of withheld Federal income tax or claim for refund); 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).o[10] Includes U.S. Territories other than Puerto Rico, U.S. Armed Service members overseas, and international.� [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 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 13 for information on tax-exempt bond returns. See Tables 13 and 23 for information on employee retirement benefit plans. See Table 14 for data on information returns.BC}[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 transfer tax return for terminations); and 706 NA (estate and generation-skipping transfer tax return for nonresident aliens). The American Taxpayer Relief Act (ATRA) of 2012 extended the $5 million estate tax exemption level that was established under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The $5 million gift tax exemption was also retained, with both exemption amounts indexed to inflation. In addition, ATRA extended portability rules related to the passing of an exemption amount from a decedent to a surviving spouse. These tax law changes may have encouraged increased gift tax filings in both Fiscal Year 2012 and Fiscal Year 2013.JNOTES: Detail may not add to totals because of rounding. 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 accoun<�,tant. 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. 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