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

Attracting Manufacturing to the U.S. Should Start with Neutral Tax Treatment, Not Subsidies

Biden’s Plan to Boost Research and Development Should Include Cancellation of Upcoming R&D Amortization

Digital Taxes, Meet Handbag Tariffs

Non-Profit Files Lawsuit over Withholding Requirements in Ohio

Improved Cost Recovery Is A Wide-Ranging Policy Solution

Peruvian “Solidarity Tax” Unlikely to Offset Deficit Spending