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