* 2015 returns were boosted to estimate number of returns with AGI over $60,000 based on the average distribution of ITIN returns in this income range reported in the SPEC Returns Database 2009-2011.
* Head counts for children were imputed using the average refundable (or additional) Child Tax Credit reported in the ITIN Market segment data; these estimates are likely understated as they don't incorporate counts of children in homes receiving just the non-refundable portion of the Child Tax Credit (as in effect in tax year 2015).
* Data was suppressed for ITIN filers in VT in the 2015 SPEC Returns Database for the ITIN Market segment due to low counts.
* Economic impact $ figures are rounded to the nearest thousand