This table shows the total receipts and outlays and the resulting surplus or deficit (shown on the table as excess) for the current month and the current fiscal year-to-date for all federal trust funds. The table also shows the totals for securities held as investments by the federal trust funds for the beginning of the fiscal year and the beginning and ending of the current accounting month. A trust fund is a type of account, designated by law, for receipts or offsetting receipts dedicated to specific purposes and the expenditure of these receipts. This table includes total and subtotal rows that should be excluded when aggregating data. Some rows represent elements of the dataset's hierarchy, but are not assigned values. The classification_id for each of these elements can be used as the parent_id for underlying data elements to calculate their implied values. Subtotal rows are available to access this same information.

This table represents the breakdown of tax refunds by recipient (individual vs business) and type (check vs electronic funds transfer). Tax refunds are also represented as withdrawals in the Deposits and Withdrawals of Operating Cash table. All figures are rounded to the nearest million. As of February 14, 2023, Table VI Income Tax Refunds Issued was renamed to Table V Income Tax Refunds Issued within the published report.

The Airport and Airway Trust Fund Expected Condition and Results of Operations table contains receipt and expense amounts along with a beginning and end of fiscal year balance for the next five years, as reported in the Treasury Bulletin. The Airport and Airway Trust Fund was established on the books of the Department of Treasury in fiscal year 1971, according to provisions of the Airport and Airway Revenue Act of 1970 [49 United States Code 1742(a), repealed]. The Tax Equity and Fiscal Responsibility Act of 1982 (Public Law 97-248, dated September 3, 1982) reestablished the trust fund in the Internal Revenue Code (26 United States Code 9502) effective September 1, 1982. Treasury transfers from the general fund to the trust fund amounts equivalent to the taxes received from transportation of persons and property by air, gasoline and jet fuel used in commercial and noncommercial aircraft, and an international arrival and departure tax. Please see the published Treasury Bulletin for more information regarding this fund.

The Airport and Airway Trust Fund Results of Operations table contains receipt, refund, and expense amounts along with a beginning and end of fiscal year balance, as reported in the Treasury Bulletin. The Airport and Airway Trust Fund was established on the books of the Department of Treasury in fiscal year 1971, according to provisions of the Airport and Airway Revenue Act of 1970 [49 United States Code 1742(a), repealed]. The Tax Equity and Fiscal Responsibility Act of 1982 (Public Law 97-248, dated September 3, 1982) reestablished the trust fund in the Internal Revenue Code (26 United States Code 9502) effective September 1, 1982. Treasury transfers from the general fund to the trust fund amounts equivalent to the taxes received from transportation of persons and property by air, gasoline and jet fuel used in commercial and noncommercial aircraft, and an international arrival and departure tax. Please see the published Treasury Bulletin for more information regarding this fund.