Also, if your refund from your state wasn't exactly $53, it may be because you reported tax due on out-of-state purchases, such as in Wisconsin. If you bought something out of state and didn't pay tax on it, your are required to report that. If you did report it (most people don't) it will reduce your state refund by that amount but Federal does not look at that. So, for federal purposes, your state refund is the amount without taking off tax due on out-of state purchases.
