I have no idea. Your government rates may be different from my country. I'm just saying if you get a refund at tax time you've paid more tax than you should have and that money is sitting in the governments bank account earning interest. If you paid less tax and owe at tax time, that amount you owe would be in your banks "interest" account earning interest for you until you pay them. That's the way I see it.So, just what is the interest rate the government earns on our pre-refund money?