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Represents refundable earned income tax credits, refundable child tax credits, overpayment refunds, refunds resulting�and wages (under the Federal Insurance Contributions Act or FICA), and on self-employment income (under the Self-Employment Insurance Contributions Act or �SECA). The OASDHI tax collections and refunds shown in Table 1 are based on estimates made by the Secretary of the Treasury pursuant to the provisions of income and OASDHI taxes.2006of 2006United States, total[2] Less than 0.05 percent. �[3] Collections include Presidential Election Campaign Fund contributions of $53.3 million in Fiscal Year 2005 and $50.1 million in Fiscal Year 2006. �[4] Collections of individual income tax are not reported by payers separately from old-age, survivors, disability, and hospital insurance (OASDHI) taxes on salaries [2]Individual income tax [3, 4] Other [5]! Insurance (OASDHI), total [4]n.a. Not available.^Table 1. Internal Revenue Collections and Refunds, by Type of Tax, Fiscal Years 2005 and 2006�Section 201(a) of the Social Security Act as amended and include all OASDHI taxes. Amounts shown for individual income tax withheld and other income tax were �derived by subtracting the FICA and SECA tax estimates from total tax withheld and other taxes paid. Refund estimates were not made for the components of _[Money amounts are in thousands of dollars. For FY 2006 details by State, see Tables 5 and 8.]sfrom examination activity, and other refunds required by law. See Table 8, footnotes 1-2 for additional detail. Excise taxes �NOTES: Detail may not add to totals because of rounding. All amounts are in current dollars. Gross collections exclude excise taxes paid to the Customs Service �and the Alcohol and Tobacco Tax and Trade Bureau. Refunds of such taxes, however, are recorded by the Internal Revenue Service and are, therefore, included. HSOURCE: Chief Financial Officer, Revenue Financial Management OS:CFO:R}[5] Includes fiduciary income tax collections of $13.9 billion in Fiscal Year 2005 and $17.1 billion in Fiscal Year 2006. 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