The early filings tend to represent the simpler returns and those due refunds.

Roughly 80 percent of taxpayers are due refunds.

Individuals were due refunds of $76.2 billion, while their collective tax liability was $325.7 billion.

But many of the middle-income workers who are due refunds, feel it is worth paying a fee to speed up the process.

They were due refunds of nearly $131,000.

If you don't make a claim within the time limit you'll miss out on any refund due.

Mr. Spitzer's aides said that homeowners due refunds should get them by next July.

Under the Tax Reform Act of 1986, however, the corporate rate drops in July to 34 percent and customers, all parties agree, are due refunds.

Those who are due refunds can either request their money or apply their credit toward more tickets to sporting events or the Olympics arts festival.

Last year, more than half the people who filed returns were due refunds.