Notes to CoNsolidated FiNaNCial statemeNts NOTE 15 – INCOMETAxEs Income or loss from continuing operations before income taxes, based on geographic location of the operations to which such earnings  are attributable, is provided below. As the Company has elected to treat certain foreign subsidiaries as branches for U.S. income tax  purposes, pretax income attributable to the United States shown below may differ from the pretax income reported on the Company’s  annual U.S. Federal income tax return. The Company made net income tax payments of approximately $101.9 million in 2011 and received net income tax refunds of  approximately $16.0 million and $3.3 million in 2010 and 2009, respectively. Income (loss) from continuing operations before income taxes 2011 2010 2009 United States  $ 527.6 $ 281.6 $ (51.4) Non-United States   169.2   123.9   (42.8) Income (loss) from continuing operations before income taxes  $ 696.8 $ 405.5 $ (94.2) The provision (benefit) for income taxes consisted of the following: 2011 2010 2009 current: Federal  $ 78.5 $ 48.3 $ (51.8) State and local   6.8   2.6   2.4  Foreign   55.1   26.3   (1.6) 140.4  77.2   (51.0) Deferred: Federal   93.0   57.9   33.2  State and local   11.7   1.2   (6.4) Foreign   (4.9)  (0.3)  (4.0)  99.8   58.8   22.8  United States and foreign tax expense (benefit) on income (loss) $ 240.2 $ 136.0 $ (28.2) THE TIMKEN COMPANY 78