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Number of Returns Filed, by Type of Return and State, Fiscal Year 2009ZTable 3. Number of Returns Filed, by Type of Return and State, Fiscal Year 2009 ContinuedStateTotal returns [1]%C or other corporation income tax [2] S corporation PartnershipHIndividual income tax, employment taxes, and estate and trust income taxRIndividual income tax, employment taxes, and estate and trust income tax continuedEstate 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 WisconsinWyomingOtherFootnotes at end of table. FootnotesU[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, and 8328); and employee benefit plan returns (Forms 5500 and 5500-EZ) processed by the Department of Labor. See Table 14 for the total number of information returns filed. +[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-A (corporation income tax return short form); 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. �[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-EZ-T (telephone excise tax refund return); 1040-NR and 1040-NR-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. The Economic Stimulus Payments associated with the Economic Stimulus Act of 2008 resulted in a temporary increase in the number of individual income tax returns filed in Fiscal Year 2008 and also contributed to the number of returns filed in Fiscal Year 2009. Some taxpayers, who did not otherwise have a filing requirement, filed a form from the 1040 series to claim an Economic Stimulus Payment. These filers are not expected to become regular filers unless their filing requirements change.[4] Includes the Form 940 series as follows: 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 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 tax return of withheld income tax from nonpayroll distributions); and CT-1X (adjusted railroad retirement tax return) are included in Supplemental documents. L[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).�[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-C (farmers' cooperative return); 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. p[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 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).yNOTES: For Fiscal Year 2009, additional forms have been added that were not included in prior editions of the IRS Data Book. These forms include: 941-X (adjusted employer's tax return for income and Social Security taxes withheld f< or 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 tax return of withheld income tax from nonpayroll distributions); 990-N (electronic notice [e-Postcard] for tax-exempt organizations not required to file Forms 990 or 990-EZ); and CT-1-X (adjusted railroad retirement tax return). The following forms were included in prior editions of the IRS Data Book but have been excluded in the Fiscal Year 2009 edition: 2688 (additional filing extension for individuals); and CT-2 (employee representatives railroad retirement tax return). o|��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). 1Detail may not add to totals because of rounding.@SOURCE: Research, Analysis, and Statistics, Office of Research.N[6] Includes Forms 720 (excise tax return); 730 (tax return for wagering); 2290 (heavy highway vehicle use tax return); 11-C (occupational tax and registration for wagering return); and 5330 (excise taxes related to employee benefit plans return). 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