December 18, 2012

Combined Partnership/S-Corp/Business Income as Percent of AGI, by State, Tax Year 2010

Combined Partnership/S-Corp/Business Income as Percent of AGI, Tax Year 2010
State All returns Rank Returns with Income Over $200K Rank Returns with Income over $1M Rank
Alabama 7.53% 30 26.52% 10 34.16% 13
Alaska 9.99% 6 32.18% 3 48.66% 1
Arizona 6.15% 47 20.10% 34 25.50% 35
Arkansas 6.95% 40 19.99% 35 17.58% 45
California 9.60% 9 19.50% 42 24.33% 39
Colorado 7.68% 27 17.61% 49 16.71% 47
Connecticut 10.82% 1 18.94% 45 21.71% 43
Delaware 6.04% 48 19.40% 44 29.18% 22
Florida 8.41% 17 22.36% 23 26.45% 32
Georgia 6.85% 42 21.64% 28 28.49% 26
Hawaii 7.45% 31 24.71% 16 35.19% 10
Idaho 8.73% 11 32.17% 4 42.84% 3
Illinois 7.74% 24 19.44% 43 24.35% 38
Indiana 7.53% 29 28.55% 7 39.16% 6
Iowa 7.40% 34 25.10% 14 37.24% 8
Kansas 8.41% 16 24.35% 18 29.48% 21
Kentucky 7.42% 33 26.09% 11 31.00% 18
Louisiana 10.67% 3 33.22% 1 40.63% 4
Maine 8.00% 21 23.38% 21 32.64% 15
Maryland 8.03% 20 22.26% 26 37.30% 7
Massachusetts 9.97% 7 19.74% 38 26.55% 31
Michigan 6.63% 43 20.23% 33 27.44% 29
Minnesota 7.79% 22 20.33% 32 28.09% 27
Mississippi 8.04% 19 26.96% 8 25.48% 36
Missouri 7.77% 23 24.56% 17 32.31% 16
Montana 10.34% 5 32.70% 2 44.65% 2
Nebraska 8.70% 12 25.18% 13 29.74% 20
Nevada 5.12% 50 17.67% 48 17.22% 46
New Hampshire 6.37% 45 11.62% 50 9.67% 50
New Jersey 8.70% 13 18.33% 47 26.33% 33
New Mexico 6.54% 44 22.28% 25 28.69% 25
New York 9.75% 8 19.75% 37 22.64% 42
North Carolina 6.87% 41 21.15% 29 29.78% 19
North Dakota 10.74% 2 29.12% 6 39.68% 5
Ohio 7.26% 35 23.31% 22 32.10% 17
Oklahoma 9.20% 10 26.90% 9 34.51% 12
Oregon 7.69% 26 22.35% 24 28.80% 24
Pennsylvania 7.42% 32 19.62% 39 24.36% 37
Rhode Island 8.48% 15 24.72% 15 33.95% 14
South Carolina 6.33% 46 22.23% 27 27.58% 28
South Dakota 10.42% 4 30.09% 5 35.11% 11
Tennessee 7.68% 28 19.83% 36 18.92% 44
Texas 8.63% 14 20.67% 30 25.67% 34
Utah 7.72% 25 25.50% 12 28.87% 23
Vermont 8.16% 18 20.38% 31 24.29% 40
Virginia 7.24% 36 18.40% 46 26.88% 30
Washington 7.12% 38 19.61% 40 23.85% 41
West Virginia 5.99% 49 23.97% 19 15.37% 49
Wisconsin 7.05% 39 23.95% 20 35.66% 9
Wyoming 7.17% 37 19.60% 41 16.14% 48
District of Columbia 11.97% 25.92% 34.50%
United States 8.28% 20.79% 25.77%
Source: IRS

Was this page helpful to you?

Yes!
No

Thank You!

The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work?

Contribute to the Tax Foundation

Topics

Related Research

Territoriality of Tax Systems in Europe

Maryland Legislators Want to Tax Online Advertising

Iowa Governor Proposes Second Round of Tax Reform

Gig Economy Workers Get Boost from New IRS Dedicated Tax Center

How Controlled Foreign Corporation Rules Look Around the World: China

Massachusetts Should Create a More Neutral, Competitive Corporate Excise Tax