People who filed state tax returns early did not do so because of the recession, according to nearly 71 percent of the callers to SUNDIAL, or 187 of 264. Seventy-seven callers (29 percent) said their reason was the recession.

The early filers did not use electronic filing, by a vote of 236 to 23, or 91 percent vs. 8 percent, out of 259 responses.