<table border="0" cellpadding="0" cellspacing="0"> <colgroup> <col /> <col /> <col /> <col /> <col /> <col /> <col /></colgroup> <tbody> <tr height="42"> <td> <h3><strong>Combined Partnership/S-Corp/Business Income as Percent of AGI, Tax Year 2010</strong></h3> </td> </tr> <tr height="79"> <td><strong>State</strong></td> <td><strong>All returns</strong></td> <td><strong>Rank</strong></td> <td><strong>Returns with Income Over $200K</strong></td> <td><strong>Rank</strong></td> <td><strong>Returns with Income over $1M</strong></td> <td><strong>Rank</strong></td> </tr> <tr height="20"> <td>Alabama </td> <td>7.53%</td> <td>30</td> <td>26.52%</td> <td>10</td> <td>34.16%</td> <td>13</td> </tr> <tr height="20"> <td>Alaska </td> <td>9.99%</td> <td>6</td> <td>32.18%</td> <td>3</td> <td>48.66%</td> <td>1</td> </tr> <tr height="20"> <td>Arizona </td> <td>6.15%</td> <td>47</td> <td>20.10%</td> <td>34</td> <td>25.50%</td> <td>35</td> </tr> <tr height="20"> <td>Arkansas </td> <td>6.95%</td> <td>40</td> <td>19.99%</td> <td>35</td> <td>17.58%</td> <td>45</td> </tr> <tr height="20"> <td>California </td> <td>9.60%</td> <td>9</td> <td>19.50%</td> <td>42</td> <td>24.33%</td> <td>39</td> </tr> <tr height="20"> <td>Colorado </td> <td>7.68%</td> <td>27</td> <td>17.61%</td> <td>49</td> <td>16.71%</td> <td>47</td> </tr> <tr height="20"> <td>Connecticut </td> <td>10.82%</td> <td>1</td> <td>18.94%</td> <td>45</td> <td>21.71%</td> <td>43</td> </tr> <tr height="20"> <td>Delaware </td> <td>6.04%</td> <td>48</td> <td>19.40%</td> <td>44</td> <td>29.18%</td> <td>22</td> </tr> <tr height="20"> <td>Florida </td> <td>8.41%</td> <td>17</td> <td>22.36%</td> <td>23</td> <td>26.45%</td> <td>32</td> </tr> <tr height="20"> <td>Georgia </td> <td>6.85%</td> <td>42</td> <td>21.64%</td> <td>28</td> <td>28.49%</td> <td>26</td> </tr> <tr height="20"> <td>Hawaii </td> <td>7.45%</td> <td>31</td> <td>24.71%</td> <td>16</td> <td>35.19%</td> <td>10</td> </tr> <tr height="20"> <td>Idaho </td> <td>8.73%</td> <td>11</td> <td>32.17%</td> <td>4</td> <td>42.84%</td> <td>3</td> </tr> <tr height="20"> <td>Illinois </td> <td>7.74%</td> <td>24</td> <td>19.44%</td> <td>43</td> <td>24.35%</td> <td>38</td> </tr> <tr height="20"> <td>Indiana </td> <td>7.53%</td> <td>29</td> <td>28.55%</td> <td>7</td> <td>39.16%</td> <td>6</td> </tr> <tr height="20"> <td>Iowa </td> <td>7.40%</td> <td>34</td> <td>25.10%</td> <td>14</td> <td>37.24%</td> <td>8</td> </tr> <tr height="20"> <td>Kansas </td> <td>8.41%</td> <td>16</td> <td>24.35%</td> <td>18</td> <td>29.48%</td> <td>21</td> </tr> <tr height="20"> <td>Kentucky </td> <td>7.42%</td> <td>33</td> <td>26.09%</td> <td>11</td> <td>31.00%</td> <td>18</td> </tr> <tr height="20"> <td>Louisiana </td> <td>10.67%</td> <td>3</td> <td>33.22%</td> <td>1</td> <td>40.63%</td> <td>4</td> </tr> <tr height="20"> <td>Maine </td> <td>8.00%</td> <td>21</td> <td>23.38%</td> <td>21</td> <td>32.64%</td> <td>15</td> </tr> <tr height="20"> <td>Maryland </td> <td>8.03%</td> <td>20</td> <td>22.26%</td> <td>26</td> <td>37.30%</td> <td>7</td> </tr> <tr height="20"> <td>Massachusetts </td> <td>9.97%</td> <td>7</td> <td>19.74%</td> <td>38</td> <td>26.55%</td> <td>31</td> </tr> <tr height="20"> <td>Michigan </td> <td>6.63%</td> <td>43</td> <td>20.23%</td> <td>33</td> <td>27.44%</td> <td>29</td> </tr> <tr height="20"> <td>Minnesota </td> <td>7.79%</td> <td>22</td> <td>20.33%</td> <td>32</td> <td>28.09%</td> <td>27</td> </tr> <tr height="20"> <td>Mississippi </td> <td>8.04%</td> <td>19</td> <td>26.96%</td> <td>8</td> <td>25.48%</td> <td>36</td> </tr> <tr height="20"> <td>Missouri </td> <td>7.77%</td> <td>23</td> <td>24.56%</td> <td>17</td> <td>32.31%</td> <td>16</td> </tr> <tr height="20"> <td>Montana </td> <td>10.34%</td> <td>5</td> <td>32.70%</td> <td>2</td> <td>44.65%</td> <td>2</td> </tr> <tr height="20"> <td>Nebraska </td> <td>8.70%</td> <td>12</td> <td>25.18%</td> <td>13</td> <td>29.74%</td> <td>20</td> </tr> <tr height="20"> <td>Nevada </td> <td>5.12%</td> <td>50</td> <td>17.67%</td> <td>48</td> <td>17.22%</td> <td>46</td> </tr> <tr height="20"> <td>New Hampshire</td> <td>6.37%</td> <td>45</td> <td>11.62%</td> <td>50</td> <td>9.67%</td> <td>50</td> </tr> <tr height="20"> <td>New Jersey</td> <td>8.70%</td> <td>13</td> <td>18.33%</td> <td>47</td> <td>26.33%</td> <td>33</td> </tr> <tr height="20"> <td>New Mexico</td> <td>6.54%</td> <td>44</td> <td>22.28%</td> <td>25</td> <td>28.69%</td> <td>25</td> </tr> <tr height="20"> <td>New York</td> <td>9.75%</td> <td>8</td> <td>19.75%</td> <td>37</td> <td>22.64%</td> <td>42</td> </tr> <tr height="20"> <td>North Carolina</td> <td>6.87%</td> <td>41</td> <td>21.15%</td> <td>29</td> <td>29.78%</td> <td>19</td> </tr> <tr height="20"> <td>North Dakota</td> <td>10.74%</td> <td>2</td> <td>29.12%</td> <td>6</td> <td>39.68%</td> <td>5</td> </tr> <tr height="20"> <td>Ohio </td> <td>7.26%</td> <td>35</td> <td>23.31%</td> <td>22</td> <td>32.10%</td> <td>17</td> </tr> <tr height="20"> <td>Oklahoma </td> <td>9.20%</td> <td>10</td> <td>26.90%</td> <td>9</td> <td>34.51%</td> <td>12</td> </tr> <tr height="20"> <td>Oregon </td> <td>7.69%</td> <td>26</td> <td>22.35%</td> <td>24</td> <td>28.80%</td> <td>24</td> </tr> <tr height="20"> <td>Pennsylvania </td> <td>7.42%</td> <td>32</td> <td>19.62%</td> <td>39</td> <td>24.36%</td> <td>37</td> </tr> <tr height="20"> <td>Rhode Island</td> <td>8.48%</td> <td>15</td> <td>24.72%</td> <td>15</td> <td>33.95%</td> <td>14</td> </tr> <tr height="20"> <td>South Carolina</td> <td>6.33%</td> <td>46</td> <td>22.23%</td> <td>27</td> <td>27.58%</td> <td>28</td> </tr> <tr height="20"> <td>South Dakota</td> <td>10.42%</td> <td>4</td> <td>30.09%</td> <td>5</td> <td>35.11%</td> <td>11</td> </tr> <tr height="20"> <td>Tennessee </td> <td>7.68%</td> <td>28</td> <td>19.83%</td> <td>36</td> <td>18.92%</td> <td>44</td> </tr> <tr height="20"> <td>Texas </td> <td>8.63%</td> <td>14</td> <td>20.67%</td> <td>30</td> <td>25.67%</td> <td>34</td> </tr> <tr height="20"> <td>Utah </td> <td>7.72%</td> <td>25</td> <td>25.50%</td> <td>12</td> <td>28.87%</td> <td>23</td> </tr> <tr height="20"> <td>Vermont </td> <td>8.16%</td> <td>18</td> <td>20.38%</td> <td>31</td> <td>24.29%</td> <td>40</td> </tr> <tr height="20"> <td>Virginia </td> <td>7.24%</td> <td>36</td> <td>18.40%</td> <td>46</td> <td>26.88%</td> <td>30</td> </tr> <tr height="20"> <td>Washington </td> <td>7.12%</td> <td>38</td> <td>19.61%</td> <td>40</td> <td>23.85%</td> <td>41</td> </tr> <tr height="20"> <td>West Virginia</td> <td>5.99%</td> <td>49</td> <td>23.97%</td> <td>19</td> <td>15.37%</td> <td>49</td> </tr> <tr height="20"> <td>Wisconsin </td> <td>7.05%</td> <td>39</td> <td>23.95%</td> <td>20</td> <td>35.66%</td> <td>9</td> </tr> <tr height="20"> <td>Wyoming </td> <td>7.17%</td> <td>37</td> <td>19.60%</td> <td>41</td> <td>16.14%</td> <td>48</td> </tr> <tr height="20"> <td>District of Columbia</td> <td>11.97%</td> <td> </td> <td>25.92%</td> <td> </td> <td>34.50%</td> <td> </td> </tr> <tr height="20"> <td>United States</td> <td>8.28%</td> <td> </td> <td>20.79%</td> <td> </td> <td>25.77%</td> <td> </td> </tr> <tr height="20"> <td>Source: IRS</td> </tr> </tbody> </table>