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

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