June 2, 2010 States Vary in Distribution of Who Bears the Burden of Federal Income Taxes Scott Hodge Scott Hodge Print this page Subscribe Support our work Download Fiscal Fact No. 231 Fiscal Fact No. 231 Recently released IRS data for 2008 shows how progressive the U.S. income tax system has become. Taxpayers earning under $50,000 collectively earned 22 percent of the total adjusted gross income (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% Topics Center for Federal Tax Policy Center for State Tax Policy Individual Income and Payroll Taxes Research Tags Putting a Face on America's Tax Returns
