When do you receive income tax?

Income tax isn't recieved, it is paid. If you over pay, and a you file a return properly, you will get the overpayment refunded....but you will still have paid an amount. Returns aren't payments. They are forms reporting the financial affairs for the entire year of the person filing. The payment of the money - the tax - has already been done by payroll withholding or estimated quarterly payments in the year being reported...in this case in 2008, while the return is filed in 2009. If the amount paid in through 2008 was too high a refund is sent (which may also include types of benefit payments for the poor). If not enough was paid in, the extra is paid with the return. When any of that happens depends a lot on your actions, your payments vs actual tax due, your filing of a return and refund request (and how accurate it is, complex it is, supported it is, if electronic or not, etc., etc). Sometimes I wonder what people could possibly be thinking.