If we're keeping a scorecard somewhere, I heard from a colleague today that the SC program was similar to VA.  So that's 2 of 19 that likely go into the "tax benefit rule" bucket for tax refunds.

I still see professionals with strong opinions in both directions regarding CA.  Looks like the answer for most folks is file quickly on TurboTax before the IRS can make a ruling.  If they want more money later they'll send you a bill (or not).  Well, probably only if you were lucky enough to get a 1099-MISC.