Fiscal Fact No. 231
Recently released IRS data for 2008 shows how progressive the U.S. income taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. system has become. Taxpayers earning under $50,000 collectively earned 22 percent of the total adjusted gross incomeFor individuals, gross income is the total pre-tax earnings from wages, tips, investments, interest, and other forms of income and is also referred to as “gross pay.” For businesses, gross income is total revenue minus cost of goods sold and is also known as “gross profit” or “gross margin.” (AGI), but paid just 8 percent of all income taxes at an effective tax rate of 5 percent. Meanwhile, taxpayers earning over $200,000 collectively earned 29 percent of total AGI but paid more than half of all income taxes at an effective rate of 22 percent.
While the national figures are quite progressive, the distribution of federal income taxes varies quite widely for each state. Some states have a fairly even distribution of federal income tax liability while other states have a far more progressive distribution than the national average.
The table below displays the distribution of income and federal income taxes by income group for each state. It also shows the effective tax rate-or share of income paid in taxes-for each income group.
Connecticut by far has the most progressive distribution of federal income taxes. Taxpayers earning under $50,000 earned 13 percent of the AGI in the state, but paid 5 percent of the federal income taxes paid by all taxpayers in the state. By contrast, taxpayers earning over $200,000 earned 44 percent of the AGI, but paid 66 percent of the income taxes.
New York has the second most progressive distribution of federal income taxes. Taxpayers earning more than $200,000 earned 40 percent of the state’s AGI but paid 63 percent of the state’s federal income taxes. Indeed, they paid three times as much in federal income taxes as every taxpayer earning under $100,000 paid combined.
The other states in which taxpayers earning over $200,000 paid a greater share of the state’s federal tax burden than the national average include: New Jersey (58 percent); Texas (57 percent); Florida (56 percent); Massachusetts (56 percent); Wyoming (56 percent); California (55 percent); Illinois (54 percent); and Louisiana (53 percent).
By contrast, the state with perhaps the flattest distribution of federal income taxes is West Virginia, where those earning less than $50,000 pay 13 percent of the burden while those earning more than $200,000 pay 33 percent. Maine has the second flattest distribution in which those earning less than $50,000 pay 14 percent of the burden while those earning more than $200,000 paid 34 percent.
Other states with relatively flat distributions of federal income taxes include Hawaii, Indiana, Iowa, and Kentucky.
| State | All Returns | Size of Adjusted Gross Income Dollar amounts in $thousands) |
||||
| Under $50,000 |
$50,000 under $75,000 |
$75,000 under $100,000 |
$100,000 under $200,000 |
$200,000 or more |
||
|
U.S. Total |
||||||
| Number of Returns | 143,490,468 | 94,270,441 | 19,244,177 | 11,779,543 | 13,825,067 | 4,371,240 |
| Adjusted Gross Income (AGI) | $8,178,369,208 | $1,769,253,510 | $1,183,134,816 | $1,017,955,750 | $1,840,625,874 | $2,367,399,257 |
| Filers with Tax Liability | 95,520,933 | 47,864,777 | 18,034,539 | 11,544,371 | 13,725,610 | 4,351,636 |
| Total Income Tax | $1,039,753,647 | $83,766,758 | $95,771,174 | $94,431,032 | $233,644,817 | $532,139,866 |
| Effective Tax Rate | 13% | 5% | 8% | 9% | 13% | 22% |
| Share of Income Taxes Paid | 100% | 8% | 9% | 9% | 22% | 51% |
| Share of AGI | 100% | 22% | 14% | 12% | 23% | 29% |
| Alabama | ||||||
| Number of Returns | 2,076,195 | 1,458,690 | 259,775 | 154,949 | 161,530 | 41,251 |
| Adjusted Gross Income (AGI) | $99,243,507 | $27,987,961 | $15,946,703 | $13,389,004 | $21,159,297 | $20,760,543 |
| Filers with Tax Liability | 1,288,134 | 685,014 | 248,076 | 153,158 | 160,765 | 41,121 |
| Total Income Tax | $10,909,789 | $1,108,668 | $1,252,271 | $1,234,883 | $2,731,739 | $4,582,228 |
| Effective Tax Rate | 11% | 4% | 8% | 9% | 13% | 22% |
| Share of Income Taxes Paid | 100% | 10% | 11% | 11% | 25% | 42% |
| Share of AGI | 100% | 28% | 16% | 13% | 21% | 21% |
| Alaska | ||||||
| Number of Returns | 359,709 | 217,536 | 51,331 | 35,207 | 45,781 | 9,854 |
| Adjusted Gross Income (AGI) | $20,827,932 | $4,204,212 | $3,165,227 | $3,053,109 | $6,062,376 | $4,343,007 |
| Filers with Tax Liability | 290,564 | 151,714 | 48,651 | 34,723 | 45,630 | 9,846 |
| Total Income Tax | $2,720,858 | $245,038 | $291,773 | $316,464 | $853,296 | $1,014,286 |
| Effective Tax Rate | 13% | 6% | 9% | 10% | 14% | 23% |
| Share of Income Taxes Paid | 100% | 9% | 11% | 12% | 31% | 37% |
| Share of AGI | 100% | 20% | 15% | 15% | 29% | 21% |
| Arizona | ||||||
| Number of Returns | 2,714,182 | 1,820,319 | 364,515 | 218,254 | 244,208 | 66,886 |
| Adjusted Gross Income (AGI) | $141,787,560 | $35,340,478 | $22,396,950 | $18,854,007 | $32,302,511 | $32,893,613 |
| Filers with Tax Liability | 1,756,481 | 900,278 | 334,864 | 212,847 | 241,948 | 66,544 |
| Total Income Tax | $16,049,819 | $1,588,218 | $1,709,705 | $1,687,626 | $4,013,329 | $7,050,941 |
| Effective Tax Rate | 11% | 4% | 8% | 9% | 12% | 21% |
| Share of Income Taxes Paid | 100% | 10% | 11% | 11% | 25% | 44% |
| Share of AGI | 100% | 25% | 16% | 13% | 23% | 23% |
| Arkansas | ||||||
| Number of Returns | 1,223,637 | 885,120 | 154,342 | 84,609 | 78,489 | 21,077 |
| Adjusted Gross Income (AGI) | $54,402,707 | $16,743,455 | $9,463,057 | $7,285,885 | $10,265,154 | $10,645,157 |
| Filers with Tax Liability | 755,772 | 425,752 | 147,207 | 83,696 | 78,103 | 21,014 |
| Total Income Tax | $5,868,197 | $684,567 | $730,518 | $669,100 | $1,313,459 | $2,470,553 |
| Effective Tax Rate | 11% | 4% | 8% | 9% | 13% | 23% |
| Share of Income Taxes Paid | 100% | 12% | 12% | 11% | 22% | 42% |
| Share of AGI | 100% | 31% | 17% | 13% | 19% | 20% |
| California | ||||||
| Number of Returns | 16,478,215 | 10,466,025 | 2,163,277 | 1,338,085 | 1,857,526 | 653,302 |
| Adjusted Gross Income (AGI) | $1,029,474,051 | $189,622,460 | $132,949,669 | $115,769,828 | $251,763,027 | $339,369,068 |
| Filers with Tax Liability | 10,809,941 | 5,072,157 | 1,958,968 | 1,290,353 | 1,838,092 | 650,371 |
| Total Income Tax | $133,856,180 | $8,810,579 | $10,486,168 | $10,559,698 | $30,167,030 | $73,832,703 |
| Effective Tax Rate | 13% | 5% | 8% | 9% | 12% | 22% |
| Share of Income Taxes Paid | 100% | 7% | 8% | 8% | 23% | 55% |
| Share of AGI | 100% | 18% | 13% | 11% | 24% | 33% |
| Colorado | ||||||
| Number of Returns | 2,340,854 | 1,440,747 | 336,477 | 214,273 | 268,797 | 80,560 |
| Adjusted Gross Income (AGI) | $143,080,084 | $27,739,080 | $20,722,055 | $18,542,668 | $35,864,308 | $40,211,972 |
| Filers with Tax Liability | 1,654,661 | 783,732 | 313,787 | 210,050 | 266,879 | 80,213 |
| Total Income Tax | $18,024,184 | $1,444,468 | $1,674,238 | $1,702,232 | $4,566,200 | $8,637,046 |
| Effective Tax Rate | 13% | 5% | 8% | 9% | 13% | 21% |
| Share of Income Taxes Paid | 100% | 8% | 9% | 9% | 25% | 48% |
| Share of AGI | 100% | 19% | 14% | 13% | 25% | 28% |
| Connecticut | ||||||
| Number of Returns | 1,742,470 | 988,361 | 248,621 | 167,838 | 240,643 | 97,007 |
| Adjusted Gross Income (AGI) | $143,946,830 | $18,549,904 | $15,326,801 | $14,551,864 | $32,451,266 | $63,066,994 |
| Filers with Tax Liability | 1,296,183 | 559,797 | 235,852 | 164,754 | 239,042 | 96,738 |
| Total Income Tax | $23,459,252 | $1,055,692 | $1,353,507 | $1,386,080 | $4,128,349 | $15,535,625 |
| Effective Tax Rate | 16% | 6% | 9% | 10% | 13% | 25% |
| Share of Income Taxes Paid | 100% | 5% | 6% | 6% | 18% | 66% |
| Share of AGI | 100% | 13% | 11% | 10% | 23% | 44% |
| Delaware | ||||||
| Number of Returns | 425,490 | 266,511 | 61,331 | 39,412 | 46,952 | 11,284 |
| Adjusted Gross Income (AGI) | $24,263,346 | $5,475,028 | $3,775,929 | $3,407,364 | $6,206,912 | $5,398,113 |
| Filers with Tax Liability | 303,666 | 148,334 | 58,433 | 38,898 | 46,765 | 11,236 |
| Total Income Tax | $2,849,792 | $270,744 | $319,817 | $319,345 | $795,312 | $1,144,575 |
| Effective Tax Rate | 12% | 5% | 8% | 9% | 13% | 21% |
| Share of Income Taxes Paid | 100% | 10% | 11% | 11% | 28% | 40% |
| Share of AGI | 100% | 23% | 16% | 14% | 26% | 22% |
| District of Columbia | ||||||
| Number of Returns | 302,531 | 182,843 | 44,747 | 24,319 | 33,278 | 17,344 |
| Adjusted Gross Income (AGI) | $22,495,366 | $3,835,948 | $2,732,520 | $2,098,764 | $4,564,847 | $9,263,287 |
| Filers with Tax Liability | 223,339 | 106,080 | 43,107 | 23,892 | 32,978 | 17,282 |
| Total Income Tax | $3,577,456 | $230,860 | $292,928 | $264,482 | $668,989 | $2,120,197 |
| Effective Tax Rate | 16% | 6% | 11% | 13% | 15% | 23% |
| Share of Income Taxes Paid | 100% | 6% | 8% | 7% | 19% | 59% |
| Share of AGI | 100% | 17% | 12% | 9% | 20% | 41% |
| Florida | ||||||
| Number of Returns | 8,875,483 | 6,258,210 | 1,078,684 | 615,290 | 682,422 | 240,877 |
| Adjusted Gross Income (AGI) | $472,429,878 | $109,745,564 | $66,128,489 | $53,081,388 | $90,672,197 | $152,802,241 |
| Filers with Tax Liability | 5,645,900 | 3,112,583 | 1,015,428 | 602,794 | 675,727 | 239,368 |
| Total Income Tax | $62,460,624 | $5,226,145 | $5,374,900 | $5,037,636 | $11,902,389 | $34,919,553 |
| Effective Tax Rate | 13% | 5% | 8% | 9% | 13% | 23% |
| Share of Income Taxes Paid | 100% | 8% | 9% | 8% | 19% | 56% |
| Share of AGI | 100% | 23% | 14% | 11% | 19% | 32% |
| Georgia | ||||||
| Number of Returns | 4,255,054 | 2,944,290 | 521,294 | 309,794 | 368,675 | 111,001 |
| Adjusted Gross Income (AGI) | $215,392,407 | $54,883,149 | $31,972,299 | $26,769,912 | $49,094,582 | $52,672,465 |
| Filers with Tax Liability | 2,598,415 | 1,330,819 | 486,491 | 304,061 | 366,354 | 110,690 |
| Total Income Tax | $24,635,534 | $2,200,906 | $2,440,931 | $2,391,505 | $6,105,889 | $11,496,304 |
| Effective Tax Rate | 11% | 4% | 8% | 9% | 12% | 22% |
| Share of Income Taxes Paid | 100% | 9% | 10% | 10% | 25% | 47% |
| Share of AGI | 100% | 25% | 15% | 12% | 23% | 24% |
| Hawaii | ||||||
| Number of Returns | 656,452 | 430,248 | 93,940 | 56,967 | 61,232 | 14,065 |
| Adjusted Gross Income (AGI) | $33,877,950 | $8,705,048 | $5,772,221 | $4,922,967 | $8,009,859 | $6,467,853 |
| Filers with Tax Liability | 459,268 | 242,038 | 87,220 | 55,270 | 60,732 | 14,008 |
| Total Income Tax | $3,719,374 | $457,131 | $471,264 | $442,235 | $970,591 | $1,378,152 |
| Effective Tax Rate | 11% | 5% | 8% | 9% | 12% | 21% |
| Share of Income Taxes Paid | 100% | 12% | 13% | 12% | 26% | 37% |
| Share of AGI | 100% | 26% | 17% | 15% | 24% | 19% |
| Idaho | ||||||
| Number of Returns | 666,723 | 459,966 | 96,617 | 52,172 | 45,909 | 12,059 |
| Adjusted Gross Income (AGI) | $30,717,579 | $8,045,180 | $5,926,746 | $4,491,073 | $5,978,242 | $6,276,339 |
| Filers with Tax Liability | 423,714 | 228,980 | 86,696 | 50,630 | 45,398 | 12,010 |
| Total Income Tax | $3,125,503 | $355,050 | $391,556 | $367,149 | $707,389 | $1,304,359 |
| Effective Tax Rate | 10% | 4% | 7% | 8% | 12% | 21% |
| Share of Income Taxes Paid | 100% | 11% | 13% | 12% | 23% | 42% |
| Share of AGI | 100% | 26% | 19% | 15% | 19% | 20% |
| Illinois | ||||||
| Number of Returns | 6,112,426 | 3,865,517 | 854,147 | 536,122 | 649,579 | 207,061 |
| Adjusted Gross Income (AGI) | $374,548,593 | $73,365,620 | $52,577,319 | $46,360,019 | $86,444,393 | $115,801,241 |
| Filers with Tax Liability | 4,128,709 | 1,948,413 | 800,756 | 526,812 | 646,212 | 206,516 |
| Total Income Tax | $50,445,668 | $3,476,473 | $4,378,227 | $4,362,855 | $11,222,037 | $27,006,075 |
| Effective Tax Rate | 13% | 5% | 8% | 9% | 13% | 23% |
| Share of Income Taxes Paid | 100% | 7% | 9% | 9% | 22% | 54% |
| Share of AGI | 100% | 20% | 14% | 12% | 23% | 31% |
| Indiana | ||||||
| Number of Returns | 3,019,320 | 2,035,205 | 426,089 | 258,688 | 244,102 | 55,236 |
| Adjusted Gross Income (AGI) | $144,377,323 | $38,997,227 | $26,252,745 | $22,315,732 | $31,648,054 | $25,163,564 |
| Filers with Tax Liability | 1,992,138 | 1,034,907 | 403,520 | 255,491 | 243,098 | 55,122 |
| Total Income Tax | $15,650,127 | $1,791,514 | $2,073,609 | $2,044,016 | $4,095,231 | $5,645,757 |
| Effective Tax Rate | 11% | 5% | 8% | 9% | 13% | 22% |
| Share of Income Taxes Paid | 100% | 11% | 13% | 13% | 26% | 36% |
| Share of AGI | 100% | 27% | 18% | 15% | 22% | 17% |
| Iowa | ||||||
| Number of Returns | 1,415,088 | 915,634 | 219,414 | 133,258 | 118,686 | 28,096 |
| Adjusted Gross Income (AGI) | $71,528,220 | $18,392,527 | $13,526,706 | $11,485,373 | $15,372,197 | $12,751,416 |
| Filers with Tax Liability | 1,000,188 | 519,080 | 204,221 | 130,755 | 118,096 | 28,036 |
| Total Income Tax | $7,632,504 | $905,166 | $1,005,991 | $986,311 | $1,921,423 | $2,813,613 |
| Effective Tax Rate | 11% | 5% | 7% | 9% | 12% | 22% |
| Share of Income Taxes Paid | 100% | 12% | 13% | 13% | 25% | 37% |
| Share of AGI | 100% | 26% | 19% | 16% | 21% | 18% |
| Kansas | ||||||
| Number of Returns | 1,328,944 | 868,137 | 189,549 | 117,034 | 121,390 | 32,834 |
| Adjusted Gross Income (AGI) | $70,890,584 | $16,623,965 | $11,678,503 | $10,109,798 | $15,942,720 | $16,535,599 |
| Filers with Tax Liability | 905,922 | 458,478 | 178,440 | 115,426 | 120,804 | 32,774 |
| Total Income Tax | $8,397,430 | $793,432 | $907,119 | $907,659 | $2,029,628 | $3,759,592 |
| Effective Tax Rate | 12% | 5% | 8% | 9% | 13% | 23% |
| Share of Income Taxes Paid | 100% | 9% | 11% | 11% | 24% | 45% |
| Share of AGI | 100% | 23% | 16% | 14% | 22% | 23% |
| Kentucky | ||||||
| Number of Returns | 1,869,439 | 1,301,115 | 255,977 | 146,841 | 132,645 | 32,861 |
| Adjusted Gross Income (AGI) | $85,903,879 | $25,000,957 | $15,736,616 | $12,651,908 | $17,212,094 | $15,302,304 |
| Filers with Tax Liability | 1,218,223 | 663,714 | 244,535 | 145,139 | 132,039 | 32,796 |
| Total Income Tax | $8,917,280 | $1,106,431 | $1,210,788 | $1,126,156 | $2,150,532 | $3,323,373 |
| Effective Tax Rate | 10% | 4% | 8% | 9% | 12% | 22% |
| Share of Income Taxes Paid | 100% | 12% | 14% | 13% | 24% | 37% |
| Share of AGI | 100% | 29% | 18% | 15% | 20% | 18% |
| Louisiana | ||||||
| Number of Returns | 1,983,957 | 1,377,204 | 242,892 | 147,417 | 164,754 | 51,690 |
| Adjusted Gross Income (AGI) | $106,362,237 | $25,328,819 | $14,915,334 | $12,744,453 | $21,690,291 | $31,683,341 |
| Filers with Tax Liability | 1,250,519 | 658,602 | 231,660 | 145,340 | 163,493 | 51,424 |
| Total Income Tax | $13,814,350 | $1,108,022 | $1,227,762 | $1,221,617 | $2,884,279 | $7,372,670 |
| Effective Tax Rate | 13% | 4% | 8% | 10% | 13% | 23% |
| Share of Income Taxes Paid | 100% | 8% | 9% | 9% | 21% | 53% |
| Share of AGI | 100% | 24% | 14% | 12% | 20% | 30% |
| Maine | ||||||
| Number of Returns | 633,674 | 432,138 | 92,607 | 52,242 | 45,592 | 11,095 |
| Adjusted Gross Income (AGI) | $29,682,577 | $8,677,511 | $5,692,781 | $4,492,790 | $5,921,151 | $4,898,346 |
| Filers with Tax Liability | 443,576 | 247,764 | 88,152 | 51,427 | 45,179 | 11,054 |
| Total Income Tax | $3,028,042 | $427,903 | $437,156 | $396,603 | $724,492 | $1,041,888 |
| Effective Tax Rate | 10% | 5% | 8% | 9% | 12% | 21% |
| Share of Income Taxes Paid | 100% | 14% | 14% | 13% | 24% | 34% |
| Share of AGI | 100% | 29% | 19% | 15% | 20% | 17% |
| Maryland | ||||||
| Number of Returns | 2,776,026 | 1,600,385 | 402,381 | 266,228 | 391,016 | 116,016 |
| Adjusted Gross Income (AGI) | $185,108,742 | $32,863,124 | $24,753,038 | $23,082,097 | $52,953,136 | $51,457,349 |
| Filers with Tax Liability | 2,012,029 | 874,496 | 374,211 | 259,229 | 388,376 | 115,717 |
| Total Income Tax | $23,104,010 | $1,598,614 | $2,007,854 | $2,109,544 | $6,372,022 | $11,015,976 |
| Effective Tax Rate | 12% | 5% | 8% | 9% | 12% | 21% |
| Share of Income Taxes Paid | 100% | 7% | 9% | 9% | 28% | 48% |
| Share of AGI | 100% | 18% | 13% | 12% | 29% | 28% |
| Massachusetts | ||||||
| Number of Returns | 3,197,925 | 1,875,999 | 456,712 | 295,364 | 421,287 | 148,563 |
| Adjusted Gross Income (AGI) | $226,476,203 | $37,127,430 | $28,086,604 | $25,609,639 | $56,803,776 | $78,848,756 |
| Filers with Tax Liability | 2,387,861 | 1,095,634 | 434,835 | 290,396 | 418,860 | 148,136 |
| Total Income Tax | $32,673,655 | $2,140,679 | $2,561,977 | $2,489,985 | $7,328,344 | $18,152,670 |
| Effective Tax Rate | 14% | 6% | 9% | 10% | 13% | 23% |
| Share of Income Taxes Paid | 100% | 7% | 8% | 8% | 22% | 56% |
| Share of AGI | 100% | 16% | 12% | 11% | 25% | 35% |
| Michigan | ||||||
| Number of Returns | 4,626,365 | 3,058,430 | 640,693 | 400,198 | 427,618 | 99,426 |
| Adjusted Gross Income (AGI) | $231,683,311 | $55,602,703 | $39,516,003 | $34,559,136 | $56,089,206 | $45,916,262 |
| Filers with Tax Liability | 3,059,154 | 1,533,136 | 606,101 | 394,861 | 425,872 | 99,184 |
| Total Income Tax | $26,212,185 | $2,550,480 | $3,142,684 | $3,152,450 | $7,134,132 | $10,232,439 |
| Effective Tax Rate | 11% | 5% | 8% | 9% | 13% | 22% |
| Share of Income Taxes Paid | 100% | 10% | 12% | 12% | 27% | 39% |
| Share of AGI | 100% | 24% | 17% | 15% | 24% | 20% |
| Minnesota | ||||||
| Number of Returns | 2,569,679 | 1,572,869 | 385,985 | 254,213 | 279,280 | 77,332 |
| Adjusted Gross Income (AGI) | $151,773,983 | $30,685,605 | $23,821,873 | $21,979,080 | $36,789,290 | $38,498,134 |
| Filers with Tax Liability | 1,850,504 | 883,836 | 362,174 | 249,689 | 277,703 | 77,102 |
| Total Income Tax | $18,474,389 | $1,613,939 | $1,865,543 | $1,906,722 | $4,489,368 | $8,598,816 |
| Effective Tax Rate | 12% | 5% | 8% | 9% | 12% | 22% |
| Share of Income Taxes Paid | 100% | 9% | 10% | 10% | 24% | 47% |
| Share of AGI | 100% | 20% | 16% | 14% | 24% | 25% |
| Mississippi | ||||||
| Number of Returns | 1,254,942 | 934,305 | 144,535 | 80,777 | 76,257 | 19,068 |
| Adjusted Gross Income (AGI) | $52,321,579 | $17,166,116 | $8,858,437 | $6,966,908 | $9,920,359 | $9,409,760 |
| Filers with Tax Liability | 719,916 | 408,336 | 137,325 | 79,635 | 75,669 | 18,951 |
| Total Income Tax | $5,249,795 | $640,994 | $676,991 | $633,852 | $1,266,946 | $2,031,011 |
| Effective Tax Rate | 10% | 4% | 8% | 9% | 13% | 22% |
| Share of Income Taxes Paid | 100% | 12% | 13% | 12% | 24% | 39% |
| Share of AGI | 100% | 33% | 17% | 13% | 19% | 18% |
| Missouri | ||||||
| Number of Returns | 2,739,220 | 1,855,767 | 377,027 | 223,519 | 223,223 | 59,684 |
| Adjusted Gross Income (AGI) | $139,187,724 | $35,476,681 | $23,182,365 | $19,279,394 | $29,239,021 | $32,010,263 |
| Filers with Tax Liability | 1,832,981 | 973,762 | 357,225 | 220,388 | 222,066 | 59,540 |
| Total Income Tax | $16,159,355 | $1,657,382 | $1,813,909 | $1,744,369 | $3,710,695 | $7,233,001 |
| Effective Tax Rate | 12% | 5% | 8% | 9% | 13% | 23% |
| Share of Income Taxes Paid | 100% | 10% | 11% | 11% | 23% | 45% |
| Share of AGI | 100% | 25% | 17% | 14% | 21% | 23% |
| Montana | ||||||
| Number of Returns | 477,153 | 335,721 | 64,808 | 36,517 | 31,257 | 8,850 |
| Adjusted Gross Income (AGI) | $21,406,639 | $5,957,753 | $3,982,718 | $3,140,032 | $4,061,458 | $4,264,680 |
| Filers with Tax Liability | 314,174 | 177,822 | 60,739 | 35,819 | 30,972 | 8,822 |
| Total Income Tax | $2,295,566 | $284,778 | $296,183 | $275,475 | $504,315 | $934,815 |
| Effective Tax Rate | 11% | 5% | 7% | 9% | 12% | 22% |
| Share of Income Taxes Paid | 100% | 12% | 13% | 12% | 22% | 41% |
| Share of AGI | 100% | 28% | 19% | 15% | 19% | 20% |
| Nebraska | ||||||
| Number of Returns | 857,622 | 566,624 | 125,955 | 76,463 | 70,601 | 17,979 |
| Adjusted Gross Income (AGI) | $43,894,512 | $10,965,284 | $7,755,513 | $6,594,272 | $9,174,090 | $9,405,352 |
| Filers with Tax Liability | 591,594 | 311,354 | 117,066 | 75,008 | 70,228 | 17,938 |
| Total Income Tax | $4,890,346 | $537,529 | $568,721 | $560,868 | $1,132,457 | $2,090,770 |
| Effective Tax Rate | 11% | 5% | 7% | 9% | 12% | 22% |
| Share of Income Taxes Paid | 100% | 11% | 12% | 11% | 23% | 43% |
| Share of AGI | 100% | 25% | 18% | 15% | 21% | 21% |
| Nevada | ||||||
| Number of Returns | 1,272,433 | 842,077 | 181,836 | 104,652 | 112,705 | 31,163 |
| Adjusted Gross Income (AGI) | $71,050,701 | $15,435,694 | $11,163,802 | $9,033,002 | $14,838,818 | $20,579,384 |
| Filers with Tax Liability | 854,584 | 443,220 | 166,741 | 102,065 | 111,767 | 30,791 |
| Total Income Tax | $8,788,491 | $809,208 | $873,846 | $828,136 | $1,854,725 | $4,422,578 |
| Effective Tax Rate | 12% | 5% | 8% | 9% | 12% | 21% |
| Share of Income Taxes Paid | 100% | 9% | 10% | 9% | 21% | 50% |
| Share of AGI | 100% | 22% | 16% | 13% | 21% | 29% |
| New Hampshire | ||||||
| Number of Returns | 668,971 | 402,169 | 98,059 | 66,463 | 81,979 | 20,301 |
| Adjusted Gross Income (AGI) | $40,335,754 | $7,928,876 | $6,053,038 | $5,753,377 | $10,865,066 | $9,735,397 |
| Filers with Tax Liability | 497,127 | 236,605 | 93,265 | 65,466 | 81,533 | 20,258 |
| Total Income Tax | $5,055,564 | $442,000 | $502,294 | $530,159 | $1,413,516 | $2,167,592 |
| Effective Tax Rate | 13% | 6% | 8% | 9% | 13% | 22% |
| Share of Income Taxes Paid | 100% | 9% | 10% | 10% | 28% | 43% |
| Share of AGI | 100% | 20% | 15% | 14% | 27% | 24% |
| New Jersey | ||||||
| Number of Returns | 4,304,848 | 2,483,370 | 585,827 | 397,619 | 608,340 | 229,692 |
| Adjusted Gross Income (AGI) | $315,972,205 | $47,476,178 | $36,054,024 | $34,496,951 | $82,662,066 | $115,282,988 |
| Filers with Tax Liability | 3,077,401 | 1,304,937 | 549,418 | 388,777 | 604,997 | 229,272 |
| Total Income Tax | $45,765,098 | $2,370,682 | $3,111,352 | $3,281,364 | $10,420,086 | $26,581,615 |
| Effective Tax Rate | 14% | 5% | 9% | 10% | 13% | 23% |
| Share of Income Taxes Paid | 100% | 5% | 7% | 7% | 23% | 58% |
| Share of AGI | 100% | 15% | 11% | 11% | 26% | 36% |
| New Mexico | ||||||
| Number of Returns | 923,431 | 659,218 | 113,258 | 65,298 | 68,629 | 17,028 |
| Adjusted Gross Income (AGI) | $41,547,512 | $12,079,703 | $6,952,331 | $5,637,187 | $9,039,097 | $7,839,194 |
| Filers with Tax Liability | 573,865 | 316,855 | 107,391 | 64,388 | 68,249 | 16,982 |
| Total Income Tax | $4,558,113 | $525,015 | $566,602 | $543,243 | $1,198,608 | $1,724,643 |
| Effective Tax Rate | 11% | 4% | 8% | 10% | 13% | 22% |
| Share of Income Taxes Paid | 100% | 12% | 12% | 12% | 26% | 38% |
| Share of AGI | 100% | 29% | 17% | 14% | 22% | 19% |
| New York | ||||||
| Number of Returns | 9,203,531 | 5,898,821 | 1,227,890 | 751,443 | 959,822 | 365,555 |
| Adjusted Gross Income (AGI) | $630,575,468 | $109,150,414 | $75,420,122 | $64,983,111 | $128,862,011 | $252,159,808 |
| Filers with Tax Liability | 6,233,030 | 3,016,002 | 1,163,407 | 736,385 | 953,274 | 363,962 |
| Total Income Tax | $95,488,844 | $5,492,602 | $6,677,526 | $6,472,386 | $16,706,028 | $60,140,302 |
| Effective Tax Rate | 15% | 5% | 9% | 10% | 13% | 24% |
| Share of Income Taxes Paid | 100% | 6% | 7% | 7% | 17% | 63% |
| Share of AGI | 100% | 17% | 12% | 10% | 20% | 40% |
| North Carolina | ||||||
| Number of Returns | 4,180,091 | 2,873,946 | 537,484 | 322,074 | 347,138 | 99,449 |
| Adjusted Gross Income (AGI) | $209,057,409 | $56,602,647 | $33,016,137 | $27,814,475 | $45,927,559 | $45,696,592 |
| Filers with Tax Liability | 2,664,444 | 1,396,302 | 507,345 | 316,871 | 344,744 | 99,182 |
| Total Income Tax | $22,636,326 | $2,345,121 | $2,509,782 | $2,448,117 | $5,621,793 | $9,711,514 |
| Effective Tax Rate | 11% | 4% | 8% | 9% | 12% | 21% |
| Share of Income Taxes Paid | 100% | 10% | 11% | 11% | 25% | 43% |
| Share of AGI | 100% | 27% | 16% | 13% | 22% | 22% |
| North Dakota | ||||||
| Number of Returns | 322,761 | 210,883 | 48,074 | 30,481 | 25,801 | 7,522 |
| Adjusted Gross Income (AGI) | $16,858,774 | $4,065,662 | $2,973,776 | $2,624,741 | $3,345,923 | $3,848,673 |
| Filers with Tax Liability | 235,533 | 126,325 | 45,824 | 30,160 | 25,709 | 7,515 |
| Total Income Tax | $2,013,043 | $221,632 | $236,739 | $242,931 | $447,443 | $864,299 |
| Effective Tax Rate | 12% | 5% | 8% | 9% | 13% | 22% |
| Share of Income Taxes Paid | 100% | 11% | 12% | 12% | 22% | 43% |
| Share of AGI | 100% | 24% | 18% | 16% | 20% | 23% |
| Ohio | ||||||
| Number of Returns | 5,562,764 | 3,780,191 | 799,805 | 456,557 | 418,940 | 107,271 |
| Adjusted Gross Income (AGI) | $270,208,208 | $76,644,144 | $49,063,629 | $39,352,976 | $54,537,565 | $50,609,893 |
| Filers with Tax Liability | 3,876,376 | 2,137,352 | 763,862 | 451,108 | 416,997 | 107,057 |
| Total Income Tax | $30,126,028 | $3,927,123 | $4,139,317 | $3,712,555 | $6,983,358 | $11,363,675 |
| Effective Tax Rate | 11% | 5% | 8% | 9% | 13% | 22% |
| Share of Income Taxes Paid | 100% | 13% | 14% | 12% | 23% | 38% |
| Share of AGI | 100% | 28% | 18% | 15% | 20% | 19% |
| Oklahoma | ||||||
| Number of Returns | 1,605,411 | 1,107,822 | 216,578 | 124,247 | 120,318 | 36,446 |
| Adjusted Gross Income (AGI) | $82,099,684 | $21,447,041 | $13,308,906 | $10,708,970 | $15,745,725 | $20,889,042 |
| Filers with Tax Liability | 1,051,298 | 567,419 | 205,089 | 122,741 | 119,745 | 36,304 |
| Total Income Tax | $9,947,174 | $953,138 | $1,040,396 | $996,195 | $2,062,550 | $4,894,895 |
| Effective Tax Rate | 12% | 4% | 8% | 9% | 13% | 23% |
| Share of Income Taxes Paid | 100% | 10% | 10% | 10% | 21% | 49% |
| Share of AGI | 100% | 26% | 16% | 13% | 19% | 25% |
| Oregon | ||||||
| Number of Returns | 1,753,860 | 1,158,535 | 251,639 | 148,291 | 154,533 | 40,862 |
| Adjusted Gross Income (AGI) | $88,955,156 | $22,150,668 | $15,472,765 | $12,795,594 | $20,321,078 | $18,215,048 |
| Filers with Tax Liability | 1,182,640 | 610,352 | 233,459 | 144,872 | 153,226 | 40,731 |
| Total Income Tax | $9,587,317 | $1,055,186 | $1,160,834 | $1,102,446 | $2,416,818 | $3,852,032 |
| Effective Tax Rate | 11% | 5% | 8% | 9% | 12% | 21% |
| Share of Income Taxes Paid | 100% | 11% | 12% | 11% | 25% | 40% |
| Share of AGI | 100% | 25% | 17% | 14% | 23% | 20% |
| Pennsylvania | ||||||
| Number of Returns | 6,130,055 | 3,987,068 | 868,684 | 531,796 | 575,504 | 167,003 |
| Adjusted Gross Income (AGI) | $334,701,855 | $76,785,914 | $53,465,993 | $45,915,484 | $75,972,968 | $82,561,494 |
| Filers with Tax Liability | 4,264,743 | 2,172,208 | 828,133 | 524,843 | 572,889 | 166,670 |
| Total Income Tax | $41,486,929 | $3,938,854 | $4,464,967 | $4,297,119 | $9,829,052 | $18,956,937 |
| Effective Tax Rate | 12% | 5% | 8% | 9% | 13% | 23% |
| Share of Income Taxes Paid | 100% | 9% | 11% | 10% | 24% | 46% |
| Share of AGI | 100% | 23% | 16% | 14% | 23% | 25% |
| Rhode Island | ||||||
| Number of Returns | 510,709 | 327,429 | 71,112 | 44,947 | 53,746 | 13,475 |
| Adjusted Gross Income (AGI) | $28,211,010 | $6,483,190 | $4,383,352 | $3,887,623 | $7,121,812 | $6,335,032 |
| Filers with Tax Liability | 361,016 | 182,149 | 67,590 | 44,338 | 53,499 | 13,440 |
| Total Income Tax | $3,393,400 | $333,016 | $373,885 | $361,055 | $898,784 | $1,426,661 |
| Effective Tax Rate | 12% | 5% | 9% | 9% | 13% | 23% |
| Share of Income Taxes Paid | 100% | 10% | 11% | 11% | 26% | 42% |
| Share of AGI | 100% | 23% | 16% | 14% | 25% | 22% |
| South Carolina | ||||||
| Number of Returns | 2,047,201 | 1,459,936 | 249,491 | 148,649 | 150,680 | 38,445 |
| Adjusted Gross Income (AGI) | $93,513,472 | $28,138,881 | $15,323,481 | $12,827,858 | $19,746,868 | $17,476,383 |
| Filers with Tax Liability | 1,273,969 | 703,672 | 236,201 | 146,220 | 149,567 | 38,309 |
| Total Income Tax | $9,540,858 | $1,156,609 | $1,173,707 | $1,130,500 | $2,420,959 | $3,659,083 |
| Effective Tax Rate | 10% | 4% | 8% | 9% | 12% | 21% |
| Share of Income Taxes Paid | 100% | 12% | 12% | 12% | 25% | 38% |
| Share of AGI | 100% | 30% | 16% | 14% | 21% | 19% |
| South Dakota | ||||||
| Number of Returns | 389,575 | 266,474 | 56,471 | 32,137 | 26,283 | 8,210 |
| Adjusted Gross Income (AGI) | $19,073,893 | $4,941,876 | $3,483,129 | $2,761,489 | $3,419,000 | $4,468,399 |
| Filers with Tax Liability | 266,064 | 147,144 | 52,962 | 31,636 | 26,126 | 8,196 |
| Total Income Tax | $2,299,286 | $254,009 | $257,895 | $244,445 | $447,848 | $1,095,087 |
| Effective Tax Rate | 12% | 5% | 7% | 9% | 13% | 25% |
| Share of Income Taxes Paid | 100% | 11% | 11% | 11% | 19% | 48% |
| Share of AGI | 100% | 26% | 18% | 14% | 18% | 23% |
| Tennessee | ||||||
| Number of Returns | 2,842,898 | 2,012,534 | 366,465 | 202,858 | 201,246 | 59,795 |
| Adjusted Gross Income (AGI) | $134,950,699 | $38,585,452 | $22,468,185 | $17,481,692 | $26,514,992 | $29,900,376 |
| Filers with Tax Liability | 1,814,965 | 1,004,650 | 349,810 | 200,601 | 200,269 | 59,635 |
| Total Income Tax | $15,503,027 | $1,675,138 | $1,782,144 | $1,645,204 | $3,544,223 | $6,856,318 |
| Effective Tax Rate | 11% | 4% | 8% | 9% | 13% | 23% |
| Share of Income Taxes Paid | 100% | 11% | 11% | 11% | 23% | 44% |
| Share of AGI | 100% | 29% | 17% | 13% | 20% | 22% |
| Texas | ||||||
| Number of Returns | 10,792,258 | 7,285,599 | 1,333,092 | 814,685 | 1,004,744 | 354,138 |
| Adjusted Gross Income (AGI) | $639,971,478 | $139,969,848 | $81,781,003 | $70,460,542 | $134,379,537 | $213,380,547 |
| Filers with Tax Liability | 6,822,725 | 3,416,440 | 1,251,221 | 802,421 | 999,507 | 353,136 |
| Total Income Tax | $88,794,480 | $5,909,604 | $6,676,175 | $6,821,619 | $18,369,206 | $51,017,876 |
| Effective Tax Rate | 14% | 4% | 8% | 10% | 14% | 24% |
| Share of Income Taxes Paid | 100% | 7% | 8% | 8% | 21% | 57% |
| Share of AGI | 100% | 22% | 13% | 11% | 21% | 33% |
| Utah | ||||||
| Number of Returns | 1,145,303 | 743,354 | 174,211 | 103,328 | 98,894 | 25,516 |
| Adjusted Gross Income (AGI) | $60,032,402 | $14,058,970 | $10,720,869 | $8,906,899 | $12,889,592 | $13,456,072 |
| Filers with Tax Liability | 730,938 | 364,060 | 146,167 | 97,808 | 97,522 | 25,381 |
| Total Income Tax | $6,173,830 | $588,044 | $652,995 | $665,044 | $1,438,907 | $2,828,840 |
| Effective Tax Rate | 10% | 4% | 6% | 7% | 11% | 21% |
| Share of Income Taxes Paid | 100% | 10% | 11% | 11% | 23% | 46% |
| Share of AGI | 100% | 23% | 18% | 15% | 21% | 22% |
| Vermont | ||||||
| Number of Returns | 320,162 | 214,292 | 45,110 | 27,694 | 26,317 | 6,749 |
| Adjusted Gross Income (AGI) | $15,950,073 | $4,136,604 | $2,773,280 | $2,387,511 | $3,446,669 | $3,206,011 |
| Filers with Tax Liability | 224,748 | 121,808 | 42,922 | 27,211 | 26,073 | 6,734 |
| Total Income Tax | $1,756,599 | $221,201 | $221,515 | $215,225 | $431,028 | $667,629 |
| Effective Tax Rate | 11% | 5% | 8% | 9% | 13% | 21% |
| Share of Income Taxes Paid | 100% | 13% | 13% | 12% | 25% | 38% |
| Share of AGI | 100% | 26% | 17% | 15% | 22% | 20% |
| Virginia | ||||||
| Number of Returns | 3,727,792 | 2,227,458 | 523,228 | 345,621 | 479,305 | 152,180 |
| Adjusted Gross Income (AGI) | $238,153,992 | $44,545,843 | $32,236,093 | $29,927,409 | $64,924,624 | $66,520,023 |
| Filers with Tax Liability | 2,674,714 | 1,216,685 | 491,243 | 338,408 | 476,501 | 151,877 |
| Total Income Tax | $30,098,802 | $2,184,036 | $2,658,911 | $2,791,376 | $8,156,942 | $14,307,536 |
| Effective Tax Rate | 13% | 5% | 8% | 9% | 13% | 22% |
| Share of Income Taxes Paid | 100% | 7% | 9% | 9% | 27% | 48% |
| Share of AGI | 100% | 19% | 14% | 13% | 27% | 28% |
| Washington | ||||||
| Number of Returns | 3,185,705 | 1,931,737 | 475,365 | 310,822 | 367,549 | 100,232 |
| Adjusted Gross Income (AGI) | $194,217,775 | $38,249,196 | $29,301,245 | $26,899,198 | $48,746,043 | $51,022,093 |
| Filers with Tax Liability | 2,302,518 | 1,087,460 | 445,400 | 304,635 | 365,097 | 99,926 |
| Total Income Tax | $24,554,592 | $2,037,769 | $2,426,803 | $2,542,998 | $6,328,489 | $11,218,532 |
| Effective Tax Rate | 13% | 5% | 8% | 9% | 13% | 22% |
| Share of Income Taxes Paid | 100% | 8% | 10% | 10% | 26% | 46% |
| Share of AGI | 100% | 20% | 15% | 14% | 25% | 26% |
| West Virginia | ||||||
| Number of Returns | 785,966 | 546,280 | 112,497 | 63,678 | 52,634 | 10,877 |
| Adjusted Gross Income (AGI) | $34,937,804 | $10,665,282 | $6,920,137 | $5,479,953 | $6,768,932 | $5,103,498 |
| Filers with Tax Liability | 527,282 | 291,668 | 108,985 | 63,269 | 52,489 | 10,871 |
| Total Income Tax | $3,691,833 | $478,457 | $569,392 | $529,293 | $899,222 | $1,215,470 |
| Effective Tax Rate | 11% | 4% | 8% | 10% | 13% | 24% |
| Share of Income Taxes Paid | 100% | 13% | 15% | 14% | 24% | 33% |
| Share of AGI | 100% | 31% | 20% | 16% | 19% | 15% |
| Wisconsin | ||||||
| Number of Returns | 2,767,859 | 1,771,764 | 418,864 | 268,699 | 251,441 | 57,091 |
| Adjusted Gross Income (AGI) | $145,009,304 | $34,308,234 | $25,857,029 | $23,196,355 | $32,513,949 | $29,133,737 |
| Filers with Tax Liability | 1,940,996 | 975,862 | 393,953 | 264,137 | 250,096 | 56,948 |
| Total Income Tax | $16,238,293 | $1,739,459 | $1,994,754 | $1,986,901 | $3,938,301 | $6,578,877 |
| Effective Tax Rate | 11% | 5% | 8% | 9% | 12% | 23% |
| Share of Income Taxes Paid | 100% | 11% | 12% | 12% | 24% | 41% |
| Share of AGI | 100% | 24% | 18% | 16% | 22% | 20% |
| Wyoming | ||||||
| Number of Returns | 274,041 | 165,381 | 43,515 | 29,173 | 28,565 | 7,407 |
| Adjusted Gross Income (AGI) | $17,864,578 | $2,703,380 | $2,692,633 | $2,520,867 | $3,694,343 | $6,253,355 |
| Filers with Tax Liability | 201,684 | 95,932 | 41,154 | 28,804 | 28,425 | 7,369 |
| Total Income Tax | $2,623,108 | $176,442 | $232,678 | $248,590 | $501,584 | $1,463,815 |
| Effective Tax Rate | 15% | 7% | 9% | 10% | 14% | 23% |
| Share of Income Taxes Paid | 100% | 7% | 9% | 9% | 19% | 56% |
| Share of AGI | 100% | 15% | 15% | 14% | 21% | 35% |