Nonpayers By State, 2010

September 18, 2012

FAQs about the Border Adjustment

Total Returns
Returns with Income Tax Liability
Returns with No Income Tax Liability
Nonpayers
Rank
MISSISSIPPI 1283495 712035 571460 44.5% 1
GEORGIA 4589611 2639561 1950050 42.5% 2
ALABAMA 2102251 1254979 847272 40.3% 3
FLORIDA 9631252 5879430 3751822 39.0% 4
ARKANSAS 1224333 748945 475388 38.8% 5
SOUTH CAROLINA 2051823 1255957 795866 38.8% 6
NEW MEXICO 913001 560068 352933 38.7% 7
IDAHO 663291 407579 255712 38.6% 8
TEXAS 10995576 6760829 4234747 38.5% 9
UTAH 1134626 699598 435028 38.3% 10
LOUISIANA 1990904 1232305 758599 38.1% 11
NORTH CAROLINA 4202766 2610119 1592647 37.9% 12
TENNESSEE 2846579 1770556 1076023 37.8% 13
ARIZONA 2718609 1691300 1027309 37.8% 14
CALIFORNIA 16683781 10583346 6100435 36.6% 15
KENTUCKY 1856466 1190122 666344 35.9% 16
OKLAHOMA 1590384 1020175 570209 35.9% 17
MICHIGAN 4606814 2963489 1643325 35.7% 18
INDIANA 2981543 1926407 1055136 35.4% 19
MONTANA 474851 308461 166390 35.0% 20
NEVADA 1263928 822805 441123 34.9% 21
MISSOURI 2688872 1772097 916775 34.1% 22
ILLINOIS 6043865 3991576 2052289 34.0% 23
OREGON 1743270 1154144 589126 33.8% 24
WEST VIRGINIA 783239 520893 262346 33.5% 25
KANSAS 1307115 870854 436261 33.4% 26
NEW YORK 9272053 6225759 3046294 32.9% 27
SOUTH DAKOTA 393777 267479 126298 32.1% 28
OHIO 5437370 3703563 1733807 31.9% 29
NEBRASKA 854072 584737 269335 31.5% 30
HAWAII 653371 447802 205569 31.5% 31
WISCONSIN 2741669 1886426 855243 31.2% 32
COLORADO 2369949 1632686 737263 31.1% 33
PENNSYLVANIA 6129987 4223883 1906104 31.1% 34
MAINE 625057 433997 191060 30.6% 35
VERMONT 317921 221234 96687 30.4% 36
DELAWARE 427754 300038 127716 29.9% 37
IOWA 1399927 985391 414536 29.6% 38
RHODE ISLAND 509091 358492 150599 29.6% 39
VIRGINIA 3729464 2638954 1090510 29.2% 40
NEW JERSEY 4285543 3033159 1252384 29.2% 41
MINNESOTA 2561055 1814484 746571 29.2% 42
WASHINGTON 3169103 2249711 919392 29.0% 43
WYOMING 276444 197294 79150 28.6% 44
MARYLAND 2787356 2000578 786778 28.2% 45
CONNECTICUT 1727550 1267810 459740 26.6% 46
MASSACHUSETTS 3203128 2359352 843776 26.3% 47
NEW HAMPSHIRE 663922 489531 174391 26.3% 48
NORTH DAKOTA 330462 243688 86774 26.3% 49
ALASKA 373765 291628 82137 22.0% 50
DISTRICT OF COLUMBIA 322864 235687 87177 27.0%

Source: IRS

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