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
