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Individual income taxes (net of refunds)

These payments are income tax payments, after refunds, made by individuals. The gross payments measure represents the sum of the income taxes that are withheld, usually by employers, from wages and salaries, the quarterly payments of estimated taxes on income that is usually not subject to withholding, and final settlements, which is additional tax payments that are made when the tax returns for a year are filed or as a result of audits.