29-Jan-16
Earned Income Tax Credit by State, Tax Year 2013
State
Total number of returns
(thousands)
146,543
2,049
359
2,814
1,220
17,172
2,503
1,750
440
331
9,316
4,359
675
4,657
2,653
1,246
2,743
488
880
1,308
682
4,327
906
692
6,101
3,048
1,435
1,326
1,886
2,004
636
2,942
3,301
2,908
11,889
1,196
321
3,835
3,293
784
2,798
284
695
9,443
4,336
362
5,537
1,631
1,794
6,154
518
2,106
413
Number of returns with
EITC [1]
(thousands)
Percent of returns with
EITC
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
[1] "Earned income credit" includes both the refundable and non-refundable portions. The non-refundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
[2] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of
Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. government employees.
NOTES: (a) This table presents aggregates of all returns filed and processed through the Individual Master File
(IMF) system during Calendar Year 2011, including any returns filed for tax years preceding 2010.
(b) In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(c) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer, or accountant, or the address of a place of business; moreover, such addresses could each have been located in a State other than the State in which the taxpayer resided.
(d) For explanation of the tax law changes which could affect the year-to-year analysis of data, refer to the respective years' "Individual Income Tax Returns, Preliminary Data" article published in the SOI Spring Bulletin. For further explanation of the tax terms, refer to the "Individual Income Tax Returns," Publication 1304.
SOURCE: IRS, Statistics of Income Division, Individual Master File System, December 2014, and Tax Policy Center calculations.
20.5%
17.4%
18.9%
15.3%
16.9%
22.4%
27.0%
16.8%
15.0%
12.9%
18.4%
13.6%
32.4%
19.8%
17.5%
16.1%
20.0%
12.3%
14.6%
24.7%
19.4%
26.2%
14.4%
21.3%
25.8%
19.3%
15.3%
13.3%
17.4%
17.1%
24.0%
26.3%
17.2%
19.7%
22.4%
12.4%
18.0%
21.8%
16.6%
15.8%
17.0%
24.4%
16.7%
23.4%
23.7%
17.3%
14.7%
16.7%
14.4%
20.7%
14.5%
14.7%
3.9%
856
361
404
543
85
142
262
84
630
224
142
1,059
576
220
223
423
541
107
441
427
28,487
536
52
600
315
3,315
383
232
77
57
2,234
1,148
116
682
2,813
207
47
640
474
162
406
42
27
1,859
973
45
998
355
298
973
88
514
69
Amount of credit
(millions of dollars)
2,010
753
1,118
1,267
175
317
606
159
1,415
528
319
2,539
1,334
474
508
980
1,454
214
991
861
67,277
1,438
104
1,489
789
7,670
813
489
174
128
5,353
3,029
247
1,672
7,314
474
88
1,441
997
355
867
84
64
4,226
2,350
91
2,326
854
614
2,103
197
1,266
146
Average credit per return
(dollars)
2,348
2,085
2,770
2,335
2,055
2,240
2,316
1,895
2,246
2,363
2,247
2,397
2,318
2,154
2,272
2,316
2,688
2,002
2,248
2,016
2,362
2,682
2,006
2,481
2,508
2,314
2,124
2,107
2,273
2,266
2,396
2,639
2,131
2,452
2,600
2,289
1,867
2,250
2,104
2,190
2,135
2,007
2,351
2,273
2,415
2,027
2,331
2,405
2,058
2,160
2,228
2,461
2,114

29-Jan-16
Earned Income Tax Credit by State, Tax Year 2012
State
Total number of returns
(thousands)
145,025
2,051
363
2,761
1,219
16,909
2,450
1,741
434
328
9,226
4,335
665
4,631
2,620
1,250
2,728
485
872
1,289
680
4,308
905
679
6,077
3,030
1,427
1,324
1,879
2,012
631
2,861
3,264
2,882
11,573
1,174
321
3,811
3,244
788
2,778
302
674
9,364
4,288
354
5,508
1,618
1,769
6,134
513
2,077
415
Number of returns with
EITC [1]
(thousands)
Percent of returns with
EITC
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
[1] "Earned income credit" includes both the refundable and non-refundable portions. The non-refundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
[2] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of
Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. government employees.
NOTES: (a) This table presents aggregates of all returns filed and processed through the Individual Master File
(IMF) system during Calendar Year 2011, including any returns filed for tax years preceding 2010.
(b) In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(c) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer, or accountant, or the address of a place of business; moreover, such addresses could each have been located in a State other than the State in which the taxpayer resided.
(d) For explanation of the tax law changes which could affect the year-to-year analysis of data, refer to the respective years' "Individual Income Tax Returns, Preliminary Data" article published in the SOI Spring Bulletin. For further explanation of the tax terms, refer to the "Individual Income Tax Returns," Publication 1304.
SOURCE: IRS, Statistics of Income Division, Individual Master File System, December 2013, and Tax Policy Center calculations.
20.6%
17.3%
18.6%
15.2%
16.7%
22.1%
26.9%
16.7%
14.9%
12.7%
18.3%
13.5%
32.4%
19.7%
17.5%
16.0%
18.9%
12.2%
13.9%
24.6%
19.2%
26.2%
14.3%
21.1%
25.6%
19.0%
15.2%
12.7%
17.2%
16.9%
23.4%
25.9%
17.2%
19.2%
22.2%
12.6%
17.8%
21.6%
16.5%
15.4%
16.4%
24.4%
16.2%
23.4%
23.3%
17.3%
14.7%
16.4%
14.3%
20.3%
14.4%
13.7%
4.4%
846
355
406
537
85
139
244
83
599
222
140
1,048
564
217
221
415
542
106
425
414
27,788
537
52
583
312
3,210
373
222
75
55
2,160
1,124
115
673
2,702
203
47
624
464
160
400
41
30
1,797
950
44
982
350
293
942
84
507
67
Amount of credit
(millions of dollars)
1,943
718
1,097
1,222
170
303
554
154
1,302
511
308
2,452
1,273
452
487
941
1,422
206
931
810
64,222
1,418
102
1,410
764
7,290
775
453
166
123
5,100
2,901
240
1,612
6,924
456
86
1,374
957
341
834
82
67
3,989
2,249
88
2,236
822
586
1,976
181
1,223
139
Average credit per return
(dollars)
2,296
2,025
2,704
2,278
1,998
2,177
2,267
1,850
2,173
2,301
2,201
2,338
2,258
2,087
2,203
2,266
2,625
1,947
2,189
1,958
2,311
2,638
1,967
2,420
2,448
2,271
2,080
2,043
2,221
2,218
2,361
2,580
2,099
2,396
2,562
2,253
1,813
2,202
2,061
2,134
2,082
1,973
2,273
2,220
2,367
1,977
2,276
2,346
2,004
2,098
2,158
2,411
2,071

29-Jan-16
Earned Income Tax Credit by State, Tax Year 2011
State
Total number of returns
(thousands)
146,456
2,092
371
2,790
1,234
17,062
2,421
1,747
434
330
9,696
4,672
662
4,677
2,602
1,287
2,729
481
868
1,298
678
4,326
914
671
6,122
3,018
1,421
1,325
1,877
2,023
633
2,838
3,258
2,903
11,417
1,160
321
3,802
3,217
792
2,773
295
1,110
9,388
4,295
344
5,509
1,617
1,758
6,183
513
2,091
411
Number of returns with
EITC [1]
(thousands)
Percent of returns with
EITC
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
[1] "Earned income credit" includes both the refundable and non-refundable portions. The non-refundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
[2] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of
Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. government employees.
NOTES: (a) This table presents aggregates of all returns filed and processed through the Individual Master File
(IMF) system during Calendar Year 2011, including any returns filed for tax years preceding 2010.
(b) In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(c) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer, or accountant, or the address of a place of business; moreover, such addresses could each have been located in a State other than the State in which the taxpayer resided.
(d) For explanation of the tax law changes which could affect the year-to-year analysis of data, refer to the respective years' "Individual Income Tax Returns, Preliminary Data" article published in the SOI Spring Bulletin. For further explanation of the tax terms, refer to the "Individual Income Tax Returns," Publication 1304.
SOURCE: IRS, Statistics of Income Division, Individual Master File System, December 2012, and Tax Policy Center calculations.
20.9%
17.4%
18.7%
15.2%
16.9%
22.2%
27.3%
16.7%
14.9%
12.5%
18.4%
13.7%
32.8%
19.8%
18.0%
16.1%
18.8%
12.2%
13.9%
24.4%
19.1%
26.3%
13.8%
21.2%
25.8%
19.2%
15.4%
12.5%
17.0%
17.3%
21.9%
24.4%
17.3%
19.1%
22.2%
13.1%
18.0%
22.2%
16.6%
15.3%
16.3%
24.5%
16.2%
23.5%
23.8%
17.6%
14.7%
16.4%
14.3%
20.4%
14.4%
13.3%
3.0%
861
356
422
540
87
140
244
83
599
223
140
1,063
564
216
224
416
553
106
422
409
27,956
550
51
591
319
3,274
373
218
74
57
2,127
1,141
115
682
2,715
204
47
623
460
162
400
39
33
1,790
954
45
990
358
291
946
83
513
66
Amount of credit
(millions of dollars)
1,912
696
1,107
1,197
169
296
540
150
1,274
503
302
2,418
1,242
437
479
925
1,415
200
903
783
62,953
1,414
98
1,381
760
7,251
757
432
159
128
4,841
2,833
236
1,588
6,841
452
83
1,334
923
336
812
75
74
3,888
2,201
87
2,183
821
570
1,930
176
1,207
134
Average credit per return
(dollars)
2,220
1,955
2,623
2,217
1,954
2,108
2,217
1,816
2,127
2,255
2,153
2,275
2,202
2,025
2,139
2,223
2,560
1,887
2,139
1,914
2,252
2,570
1,922
2,337
2,386
2,215
2,031
1,982
2,158
2,245
2,276
2,483
2,054
2,330
2,520
2,219
1,764
2,141
2,008
2,076
2,031
1,899
2,236
2,172
2,307
1,937
2,206
2,291
1,959
2,041
2,106
2,354
2,021

28-Nov-12
Earned Income Tax Credit by State, Tax Year 2010
State
Total number of returns
(thousands)
Number of returns with
EITC [1]
(thousands)
Percent of returns with
EITC
Amount of credit
(millions of dollars)
Average credit per return
(dollars)
144,002
2,102
374
2,719
1,224
16,684
2,370
1,728
428
323
9,631
4,590
653
4,607
2,561
1,283
2,689
475
854
1,264
664
4,286
913
663
6,044
2,982
1,400
1,307
1,856
1,991
625
2,787
3,203
2,847
10,996
1,135
318
3,729
3,169
783
2,742
276
1,067
9,272
4,203
330
5,437
1,590
1,743
6,130
509
2,052
394
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
27,524
549
49
571
318
3,166
363
209
73
54
2,113
1,142
112
139
1,043
553
214
221
412
550
105
412
395
847
350
422
534
87
138
238
81
581
224
1,754
932
45
979
360
287
930
81
506
67
677
2,704
201
47
614
449
163
390
40
35
[1] "Earned income credit" includes both the refundable and non-refundable portions. The non-refundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
[2] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of
Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. government employees.
NOTES: (a) This table presents aggregates of all returns filed and processed through the Individual Master File
(IMF) system during Calendar Year 2011, including any returns filed for tax years preceding 2010.
(b) In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(c) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer, or accountant, or the address of a place of business; moreover, such addresses could each have been located in a State other than the State in which the taxpayer resided.
(d) For explanation of the tax law changes which could affect the year-to-year analysis of data, refer to the respective years' "Individual Income Tax Returns, Preliminary Data" article published in the SOI Spring Bulletin. For further explanation of the tax terms, refer to the "Individual Income Tax Returns," Publication 1304.
SOURCE: IRS, Statistics of Income Division, Individual Master File System, November 2012, and Tax Policy Center calculations.
21.0%
17.3%
18.6%
15.3%
16.9%
22.2%
27.6%
16.8%
14.8%
12.3%
18.4%
13.6%
32.8%
19.9%
18.3%
16.1%
18.8%
12.2%
13.6%
24.5%
19.1%
26.1%
13.1%
21.0%
26.0%
19.0%
15.3%
12.1%
17.0%
16.8%
21.9%
24.9%
17.1%
18.9%
22.2%
13.6%
18.0%
22.6%
16.5%
15.2%
15.9%
24.7%
17.0%
23.8%
24.6%
17.7%
14.7%
16.5%
14.2%
20.9%
14.2%
14.4%
3.2%
1,823
666
1,079
1,155
167
283
520
145
1,217
491
295
2,315
1,184
424
461
895
1,378
194
860
741
60,594
1,380
91
1,295
741
6,858
718
405
152
112
4,679
2,764
223
1,543
6,693
435
82
1,286
879
333
776
74
77
3,739
2,099
85
2,102
805
549
1,858
169
1,167
133
2,152
1,906
2,559
2,164
1,924
2,056
2,184
1,784
2,095
2,195
2,116
2,220
2,139
1,980
2,084
2,170
2,505
1,855
2,085
1,873
2,202
2,513
1,858
2,268
2,329
2,166
1,981
1,934
2,085
2,080
2,214
2,421
1,991
2,278
2,476
2,163
1,740
2,096
1,960
2,039
1,989
1,861
2,230
2,131
2,253
1,897
2,147
2,238
1,915
1,998
2,083
2,306
1,996

19-Aug-11
Earned Income Tax Credit by State, Tax Year 2009*
State
Total Number of number of returns with Percent of returns EITC [1]
(thousands) (thousands) returns with
EITC
Amount of credit
(millions of dollars)
1,733
6,059
502
2,024
385
2,795
10,785
1,125
316
3,686
3,145
778
2,728
269
1,054
4,237
912
9,117
4,145
323
5,410
1,586
2,542
1,241
2,684
472
846
1,244
659
141,459
2,049
358
2,671
1,212
16,384
2,332
1,712
420
1,392
1,310
1,841
1,960
625
2,751
3,172
4,535
312
8,911
4,448
649
658
6,008
2,951
Average credit per return
(dollars)
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
* - Data for Tax Year 2009 includes returns that were filed by individuals only to receive the economic stimulus payment and who had no other reason to file. This may affect the data for various items shown in the table such as the total number of returns filed.
[1] "Earned income credit" includes both the refundable and non-refundable portions. The non-refundable portion could reduce income tax and certain related taxes to zero. The earned income credit amounts in excess of total tax liability, or amounts when there was no tax liability at all, were refundable.
[2] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of
Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. government employees.
NOTES: (a) This table presents aggregates of all returns filed and processed through the Individual Master File
(IMF) system during Calendar Year 2010, including any returns filed for tax years preceding 2009.
(b) In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(c) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer, or accountant, or the address of a place of business; moreover, such addresses could each have been located in a State other than the State in which the taxpayer resided.
(d) For explanation of the tax law changes which could affect the year-to-year analysis of data, refer to the respective years' "Individual Income Tax Returns, Preliminary Data" article published in the SOI Spring Bulletin. For further explanation of the tax terms, refer to the "Individual Income Tax Returns," Publication 1304.
SOURCE: IRS, Statistics of Income Division, Individual Master File System, December 2010, and Tax Policy Center calculations.
2,146
1,754
2,087
1,964
2,029
1,982
1,877
1,923
1,998
2,075
2,292
2,007
2,254
2,468
2,230
2,082
2,191
2,114
2,245
1,915
2,129
2,224
1,907
2,562
2,150
1,938
2,046
2,123
1,785
1,981
2,080
2,150
2,513
1,857
2,075
1,873
2,156
2,039
2,213
2,435
1,963
2,110
2,208
2,124
2,195
2,507
1,887
2,252
2,326
2,167
1,985
1,927
2,080
196
46
606
448
166
394
39
288
934
81
508
67
676
2,676
34
576
226
1,725
933
46
979
363
347
419
533
88
137
225
80
105
406
390
834
217
220
416
550
53
2,044
1,105
108
139
1,035
555
27,195
556
50
554
321
3,065
354
208
71
17.4%
14.7%
16.4%
14.2%
21.4%
14.4%
14.6%
16.6%
15.4%
16.2%
25.1%
17.4%
24.2%
24.8%
3.2%
13.6%
24.8%
18.9%
22.5%
14.1%
18.1%
22.9%
13.7%
33.8%
19.9%
18.7%
16.2%
18.1%
12.2%
15.6%
16.8%
22.6%
28.1%
16.9%
14.8%
12.3%
18.4%
17.0%
22.9%
24.8%
16.7%
21.1%
17.2%
18.8%
19.2%
27.2%
14.0%
20.7%
26.5%
18.7%
15.2%
12.2%
16.9%
420
81
1,264
880
338
780
74
553
1,865
168
1,165
135
1,524
6,604
76
1,199
496
3,647
2,095
87
2,084
808
662
1,074
1,147
171
281
477
143
430
457
894
1,383
196
842
731
1,798
108
4,523
2,689
213
293
2,286
1,180
59,697
1,395
94
1,247
746
6,641
704
402
148

8-Dec-10
Earned Income Tax Credit by State, Tax Year 2008*
State
Total number of returns
(thousands)
1,605
1,754
6,130
511
2,047
390
2,843
10,792
1,145
320
3,728
3,186
786
2,768
274
1,794
2,570
1,255
2,739
477
858
1,272
669
4,305
923
9,204
4,180
323
5,563
656
667
6,112
3,019
1,415
1,329
1,869
1,984
634
2,776
3,198
4,626
143,490
2,076
360
2,714
1,224
16,478
2,341
1,742
425
303
8,875
4,255
Number of returns with
EITC [1]
(thousands)
Percent of returns with
EITC
Amount of credit
(millions of dollars)
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
* - Data for Tax Year 2008 includes returns that were filed by individuals only to receive the economic stimulus payment and who had no other reason to file. This may affect the data for various items shown in the table such as the total number of returns filed.
[1] "Earned income credit" includes both the refundable and non-refundable portions. The non-refundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
[2] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of
Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. government employees.
NOTES: (a) This table presents aggregates of all returns filed and processed through the Individual Master File
(IMF) system during Calendar Year 2009, including any returns filed for tax years preceding 2008.
(b) In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(c) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer, or accountant, or the address of a place of business; moreover, such addresses could each have been located in a State other than the State in which the taxpayer resided.
(d) For explanation of the tax law changes which could affect the year-to-year analysis of data, refer to the respective years' "Individual Income Tax Returns, Preliminary Data" article published in the SOI Spring Bulletin. For further explanation of the tax terms, refer to the "Individual Income Tax Returns," Publication 1304.
SOURCE: IRS, Statistics of Income Division, Individual Master File System, May 2010, and Tax Policy Center calculations.
674
463
1,612
148
1,026
112
1,307
5,517
321
69
1,077
725
287
643
59
55
548
963
980
142
233
374
119
1,049
427
3,241
1,819
73
1,780
173
233
1,979
998
358
373
768
1,223
167
722
622
1,527
50,720
1,237
62
1,001
656
5,481
564
346
128
94
3,825
2,339
330
258
857
76
478
60
627
2,417
164
42
553
399
153
348
34
29
308
399
490
78
123
196
71
536
210
1,622
865
41
896
97
120
954
505
194
196
386
517
95
375
353
758
24,780
524
38
487
302
2,730
308
191
66
50
1,853
1,023
20.5%
14.7%
14.0%
14.9%
23.3%
15.4%
22.0%
22.4%
14.3%
13.2%
14.8%
12.5%
19.4%
12.6%
12.3%
1.6%
12.0%
31.8%
17.9%
16.4%
14.3%
15.4%
10.6%
12.4%
22.8%
17.6%
20.7%
12.6%
16.1%
14.8%
18.0%
15.6%
16.7%
13.7%
14.7%
20.7%
26.1%
15.0%
13.5%
11.0%
16.4%
17.3%
25.2%
10.7%
17.9%
24.7%
16.6%
13.2%
10.9%
15.5%
16.6%
20.9%
24.0%
Average credit per return
(dollars)
2,044
1,793
1,881
1,955
2,146
1,867
2,087
2,283
1,954
1,629
1,948
1,817
1,881
1,849
1,758
1,909
1,778
2,417
2,000
1,809
1,899
1,907
1,683
1,959
2,028
1,998
2,104
1,797
1,986
1,778
1,937
2,074
1,979
1,846
1,906
1,990
2,367
1,755
1,924
1,763
2,013
2,047
2,360
1,606
2,056
2,171
2,008
1,829
1,816
1,938
1,876
2,064
2,287

10-Jun-09
Earned Income Tax Credit by State, Tax Year 2007*
State
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
* - Data for Tax Year 2007 includes returns that were filed by individuals only to receive the economic stimulus payment and who had no other reason to file. This may affect the data for various items shown in the table such as the total number of returns filed.
[1] "Earned income credit" includes both the refundable and non-refundable portions. The non-refundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
[2] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of
Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. government employees.
NOTES: (a) This table presents aggregates of all returns filed and processed through the Individual Master File
(IMF) system during Calendar Year 2008, including any returns filed for tax years preceding 2007.
(b) In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(c) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer, or accountant, or the address of a place of business; moreover, such addresses could each have been located in a State other than the State in which the taxpayer resided.
(d) For explanation of the tax law changes which could affect the year-to-year analysis of data, refer to the respective years' "Individual Income Tax Returns, Preliminary Data" article published in the SOI Spring Bulletin. For further explanation of the tax terms, refer to the "Individual Income Tax Returns," Publication 1304.
SOURCE: IRS, Statistics of Income Division, Individual Master File System, May 2009, and Tax Policy Center calculations.
Amount of credit
(millions of dollars)
3,142
1,762
72
1,697
660
443
1,560
141
979
108
1,238
5,368
292
66
693
593
1,457
523
945
942
137
225
351
116
1,007
414
1,028
694
281
606
58
50
48,712
1,221
70
924
638
5,311
530
333
122
92
3,580
2,220
165
215
1,895
934
342
358
735
1,216
163
Average credit per return
(dollars)
1,931
2,046
1,733
1,911
1,980
1,738
1,823
1,884
2,072
1,801
2,014
2,221
1,872
1,586
1,860
1,701
1,940
1,719
2,350
1,924
1,764
1,824
1,826
1,633
1,895
1,966
1,885
1,761
1,813
1,776
1,698
1,840
1,979
2,298
1,629
1,975
2,101
1,946
1,761
1,758
1,883
1,807
1,977
2,206
1,715
1,857
2,001
1,897
1,757
1,831
1,912
2,312
1,699
Percent of returns with
EITC
16.4%
18.7%
12.1%
14.5%
18.8%
13.3%
12.8%
13.1%
20.9%
14.4%
19.4%
21.4%
13.1%
12.0%
12.7%
10.1%
14.9%
11.1%
27.9%
16.3%
15.2%
13.4%
14.3%
9.8%
11.6%
21.5%
13.6%
11.7%
16.7%
11.5%
11.9%
1.5%
15.9%
22.6%
11.6%
16.1%
21.8%
15.5%
12.3%
10.2%
14.2%
16.0%
18.7%
22.1%
13.8%
16.0%
14.4%
15.2%
12.6%
14.0%
18.0%
24.5%
13.2%
Total number of returns
(thousands)
9,919
4,602
344
6,119
1,772
1,911
6,697
568
2,257
417
3,162
11,279
1,190
345
2,943
3,462
5,022
2,734
1,441
3,011
514
918
1,348
724
4,577
980
4,016
3,371
926
2,958
284
1,765
154,708
2,354
371
2,899
1,393
17,601
2,455
1,868
455
316
9,688
4,560
694
722
6,559
3,243
1,539
1,401
2,137
2,146
730
Number of returns with
EITC [1]
(thousands)
1,627
861
42
888
333
255
855
75
472
60
615
2,417
156
41
373
349
751
305
402
490
78
123
192
71
532
210
545
394
155
341
34
27
24,616
532
43
468
304
2,729
301
190
65
51
1,811
1,006
96
116
947
492
195
196
384
526
96

18-Aug-08
Earned Income Tax Credit by State, Tax Year 2006
State
Total Number of number of returns with Percent of returns EITC [1]
(thousands) (thousands)
Amount of credit returns with (millions of
EITC dollars)
4,230
887
8,964
4,006
315
5,521
1,544
1,695
6,041
517
1,949
378
2,742
10,090
1,075
319
3,619
3,018
770
2,738
258
1,593
2,969
1,378
1,289
1,823
1,895
634
2,717
3,144
4,655
2,560
1,234
2,721
466
833
1,211
661
139,231
2,029
341
2,597
1,185
15,988
2,229
1,714
412
288
8,656
4,076
638
641
5,980
504
200
1,548
803
40
835
318
235
813
69
445
57
579
2,309
146
39
510
367
147
319
33
28
702
282
389
463
75
116
175
65
459
182
183
361
510
90
353
326
23,117
510
42
426
289
2,516
279
177
60
49
1,664
936
89
107
895
Average credit per return
(dollars)
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [3]
United States [2]
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
[1] "Earned income credit" includes both the refundable and non-refundable portions. The nonrefundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
[2] U.S. totals include (a) substitutes for returns, whereby the Internal Revenue Service constructs returns for certain nonfilers on the basis of available information and imposes an income tax on the resulting estimate of the tax base, i.e. "taxable income," and (b) returns of nonresident or departing aliens.
[3] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. Government employees.
NOTES: (a) This table presents aggregates of all returns filed and processed through the
Individual Master File (IMF) system during Calendar Year 2007, including any returns filed for tax years preceding 2006.
(b) In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(c) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer, or accountant, or the address of a place of business; moreover, such addresses could each have been located in a State other than the
State in which the taxpayer resided.
(d) For explanation of the tax law changes which could affect the year-to-year analysis of data, refer to the respective years' "Individual Income Tax Returns, Preliminary Data" article published in the SOI Winter Bulletin. For further explanation of the tax terms, refer to the "Individual Income
Tax Returns," Publication 1304.
SOURCE: IRS, Statistics of Income Division, Individual Master File System, January 2008.
1,835
1,921
1,875
1,995
1,689
1,862
1,955
1,716
1,772
1,815
2,027
1,757
1,965
2,164
1,834
1,561
1,851
1,732
1,789
1,745
1,695
1,696
1,856
1,721
1,801
1,876
2,265
1,675
1,818
1,663
1,898
1,682
2,286
1,884
1,729
1,795
1,782
1,610
1,932
2,235
1,631
1,920
2,061
1,888
1,729
1,708
1,853
1,810
1,926
2,148
1,696
1,833
1,954
11.9%
22.6%
17.3%
20.0%
12.9%
15.1%
20.6%
13.9%
13.5%
13.4%
22.9%
15.2%
21.1%
22.9%
13.5%
12.3%
14.1%
12.2%
19.1%
11.7%
12.6%
1.8%
15.5%
13.2%
14.2%
19.8%
26.9%
14.2%
13.0%
10.4%
15.1%
11.0%
31.5%
17.0%
16.0%
13.9%
14.4%
9.9%
16.6%
25.1%
12.4%
16.4%
24.4%
15.7%
12.5%
10.3%
14.7%
17.1%
19.2%
23.0%
13.9%
16.7%
15.0%
924
385
2,903
1,601
68
1,554
622
403
1,441
126
903
101
1,138
4,996
267
61
944
636
263
557
55
48
852
313
330
677
1,156
151
643
541
1,333
474
888
872
129
208
312
105
44,651
1,140
69
818
596
4,750
483
302
112
89
3,206
2,010
151
196
1,748

4-Oct-07
Earned Income Tax Credit by State, Tax Year 2005
State
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Total Number of number of returns with Percent of returns EITC [1]
Amount of credit returns with (millions of
(thousands) (thousands) EITC dollars)
307
5,460
1,496
1,645
5,867
502
1,885
367
2,658
9,728
1,031
310
3,541
2,932
754
2,656
248
1,594
4,563
2,446
1,170
2,611
448
816
1,150
650
4,153
843
8,716
3,880
135,258
1,956
347
2,474
1,154
15,573
2,160
1,682
403
282
8,411
3,918
621
614
5,836
2,884
1,347
1,242
1,780
1,770
621
2,674
3,083
40
816
319
232
799
68
439
56
565
2,289
146
39
504
365
147
310
33
29
681
272
377
452
75
114
169
64
501
200
1,527
789
22,748
503
42
414
287
2,502
275
173
60
50
1,632
905
88
106
884
446
177
181
353
494
89
352
320
13.1%
14.9%
21.3%
14.1%
13.6%
13.5%
23.3%
15.4%
21.3%
23.5%
14.1%
12.5%
14.2%
12.4%
19.5%
11.7%
13.4%
1.8%
14.9%
11.1%
32.2%
17.3%
16.7%
14.0%
14.7%
9.8%
12.1%
23.7%
17.5%
20.3%
16.8%
25.7%
12.0%
16.7%
24.9%
16.1%
12.7%
10.3%
14.8%
17.7%
19.4%
23.1%
14.1%
17.3%
15.1%
15.5%
13.2%
14.6%
19.8%
27.9%
14.3%
13.2%
10.4%
66
1,471
607
391
1,377
120
864
96
1,077
4,826
261
59
908
618
256
523
55
48
1,246
442
831
827
126
199
293
100
890
373
2,775
1,526
42,636
1,090
66
771
574
4,576
461
286
108
88
3,054
1,876
144
189
1,669
803
295
319
643
1,089
145
621
518
Average credit per return
(dollars)
1,650
1,804
1,904
1,685
1,722
1,757
1,969
1,701
1,907
2,109
1,790
1,533
1,803
1,693
1,745
1,688
1,659
1,658
1,830
1,624
2,203
1,831
1,685
1,746
1,730
1,569
1,776
1,867
1,817
1,936
1,872
2,072
1,643
1,784
1,888
1,799
1,663
1,759
1,821
2,203
1,631
1,762
1,619
1,874
2,167
1,583
1,864
2,000
1,829
1,679
1,655
1,807
1,766
[1] "Earned income credit" includes both the refundable and non-refundable portions. The nonrefundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
[2] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. Government employees.
NOTES: (a) This table presents aggregates of all returns filed and processed through the
Individual Master File (IMF) system during Calendar Year 2006, including any returns filed for tax years preceding 2005.
(b) In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(c) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer, or accountant, or the address of a place of business; moreover, such addresses could each have been located in a State other than the
State in which the taxpayer resided.
(d) For explanation of the tax law changes which could affect the year-to-year analysis of data, refer to the respective years' "Individual Income Tax Returns, Preliminary Data" article published in the SOI Winter Bulletin. For further explanation of the tax terms, refer to the "Individual Income
Tax Returns," Publication 1304.
SOURCE: IRS, Statistics of Income Division, Individual Master File System, January 2007.

Earned Income Tax Credit by State, Tax Year 2004
State
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
Total Number of number of returns with Percent of returns EITC [1]
(thousands) (thousands)
Amount of credit returns with (millions of
EITC dollars)
643
4,107
827
8,625
3,770
305
5,447
1,476
1,604
5,811
500
1,844
362
1,758
1,869
619
2,636
3,061
4,561
2,408
1,166
2,586
440
809
1,093
133,093
1,910
345
2,373
1,136
15,327
2,110
1,665
396
278
8,173
3,783
606
594
5,763
2,855
1,334
1,229
2,607
9,432
996
306
3,491
2,861
748
2,621
244
1,580
63
497
200
1,507
766
40
799
316
230
783
66
431
56
345
539
87
350
314
663
264
374
444
75
112
164
22,418
491
41
408
282
2,507
270
170
58
50
1,615
865
89
103
868
435
173
179
551
2,221
143
38
500
364
145
299
34
35
9.9%
12.1%
24.1%
17.5%
20.3%
13.1%
14.7%
21.4%
14.3%
13.5%
13.3%
23.4%
15.4%
19.7%
28.9%
14.1%
13.3%
10.2%
14.5%
10.9%
32.1%
17.2%
17.0%
13.8%
15.0%
16.8%
25.7%
11.8%
17.2%
24.8%
16.4%
12.8%
10.2%
14.7%
18.0%
19.8%
22.9%
14.6%
17.4%
15.1%
15.2%
13.0%
14.5%
21.2%
23.5%
14.4%
12.6%
14.3%
12.7%
19.4%
11.4%
13.9%
2.2%
97
858
364
2,673
1,434
65
1,403
585
376
1,304
113
824
93
609
1,156
138
597
493
1,169
412
797
784
123
189
276
40,716
1,023
62
739
546
4,449
440
273
101
86
2,934
1,732
141
179
1,577
757
280
306
1,022
4,510
249
57
875
601
248
487
55
55
Average credit per return
(dollars)
1,536
1,727
1,826
1,774
1,872
1,611
1,755
1,850
1,631
1,667
1,703
1,911
1,657
1,763
2,143
1,583
1,709
1,571
1,764
1,562
2,130
1,766
1,649
1,691
1,684
1,853
2,031
1,744
1,492
1,748
1,653
1,703
1,626
1,612
1,568
1,816
2,084
1,528
1,813
1,939
1,775
1,628
1,608
1,750
1,726
1,817
2,002
1,594
1,732
1,817
1,740
1,615
1,712
[1] "Earned income credit" includes both the refundable and non-refundable portions. The nonrefundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
[2] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. Government employees.
NOTES: (a) This table presents aggregates of all returns filed and processed through the
Individual Master File (IMF) system during Calendar Year 2005, including any returns filed for tax years preceding 2004.
(b) In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(c) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer, or accountant, or the address of a place of business; moreover, such addresses could each have been located in a State other than the
State in which the taxpayer resided.
(d) For explanation of the tax law changes which could affect the year-to-year analysis of data, refer to the respective years' "Individual Income Tax Returns, Preliminary Data" article published in the SOI Winter Bulletin. For further explanation of the tax terms, refer to the "Individual Income
Tax Returns," Publication 1304.
SOURCE: IRS, Statistics of Income Division, Individual Master File System, January 2006.

Earned Income Tax Credit by State, Tax Year 2003
State
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
Total Number of number of returns with Percent of returns EITC [1]
(thousands) (thousands)
Amount of credit returns with (millions of
EITC dollars)
635
4,082
814
8,590
3,681
302
5,444
1,461
1,572
5,772
498
1,805
357
1,741
1,880
615
2,602
3,052
4,546
2,384
1,170
2,564
434
803
1,044
131,357
1,884
343
2,285
1,122
15,172
2,079
1,654
388
276
7,850
3,709
591
578
5,723
2,817
1,325
1,219
2,565
9,299
970
302
3,432
2,809
744
2,590
241
1,546
62
496
199
1,497
751
40
787
314
225
773
65
424
55
343
535
87
350
308
645
259
373
436
74
110
160
22,112
485
39
400
278
2,510
267
168
57
52
1,576
845
86
101
855
426
172
177
547
2,162
140
38
500
355
146
293
34
37
9.8%
12.1%
24.4%
17.4%
20.4%
13.2%
14.4%
21.5%
14.3%
13.4%
13.1%
23.5%
15.5%
19.7%
28.5%
14.1%
13.4%
10.1%
14.2%
10.8%
31.9%
17.0%
17.2%
13.8%
15.3%
16.8%
25.7%
11.3%
17.5%
24.8%
16.5%
12.9%
10.2%
14.7%
18.8%
20.1%
22.8%
14.5%
17.5%
14.9%
15.1%
13.0%
14.6%
21.3%
23.2%
14.4%
12.7%
14.6%
12.6%
19.6%
11.3%
14.3%
2.4%
93
838
357
2,601
1,374
63
1,344
567
360
1,255
108
790
90
589
1,116
135
586
468
1,102
397
777
750
121
181
265
39,186
981
58
710
529
4,382
426
263
97
87
2,807
1,643
133
172
1,501
718
271
295
988
4,254
238
56
857
573
243
465
55
59
Average credit per return
(dollars)
1,498
1,691
1,795
1,738
1,830
1,585
1,709
1,809
1,602
1,623
1,646
1,864
1,628
1,718
2,086
1,556
1,676
1,521
1,708
1,535
2,085
1,720
1,624
1,641
1,654
1,807
1,968
1,701
1,471
1,712
1,614
1,667
1,585
1,593
1,602
1,772
2,024
1,495
1,776
1,900
1,746
1,593
1,565
1,704
1,682
1,782
1,944
1,553
1,695
1,755
1,687
1,571
1,664
[1] "Earned income credit" includes both the refundable and non-refundable portions. The nonrefundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
[2] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. Government employees.
NOTES: (a) This table presents aggregates of all returns filed and processed through the
Individual Master File (IMF) system during Calendar Year 2004, including any returns filed for tax years preceding 2003.
(b) In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(c) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer, or accountant, or the address of a place of business; moreover, such addresses could each have been located in a State other than the
State in which the taxpayer resided.
(d) For explanation of the tax law changes which could affect the year-to-year analysis of data, refer to the respective years' "Individual Income Tax Returns, Preliminary Data" article published in the SOI Winter Bulletin. For further explanation of the tax terms, refer to the "Individual Income
Tax Returns," Publication 1304.
SOURCE: IRS, Statistics of Income Spring Bulletin, Publication 1136, Revised June 2005,
Historical Table 2, and the Individual Master File System.

Earned Income Tax Credit by State, Tax Year 2002
State
United States
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Total Number of Amount of number of returns with Percent of returns EITC [1]
(thousands) (thousands) EITC credit returns with (millions of dollars)
130,836
5,777
498
1,795
356
2,552
9,226
961
302
3,392
2,793
748
2,584
239
1,526
430
804
1,004
634
4,073
805
8,614
3,638
301
5,477
1,467
1,573
1,883
336
2,220
1,120
15,089
2,082
1,663
384
278
7,738
3,660
585
570
5,736
2,819
1,327
1,221
1,742
1,879
613
2,590
3,076
4,555
2,381
1,164
2,559
21,574
752
64
416
55
533
2,095
132
37
487
344
144
285
34
34
73
108
153
60
487
195
1,479
728
40
767
307
221
478
37
386
276
2,479
257
163
55
53
1,522
814
84
98
837
415
168
171
335
525
85
342
296
627
248
370
424
16.5%
13.0%
12.9%
23.2%
15.3%
20.9%
22.7%
13.8%
12.3%
14.3%
12.3%
19.3%
11.0%
14.0%
2.2%
17.1%
13.5%
15.3%
9.5%
12.0%
24.3%
17.2%
20.0%
13.2%
14.0%
20.9%
14.0%
25.4%
10.9%
17.4%
24.6%
16.4%
12.3%
9.8%
14.4%
19.0%
19.7%
22.2%
14.3%
17.1%
14.6%
14.7%
12.6%
14.0%
19.2%
27.9%
13.9%
13.2%
9.6%
13.8%
10.4%
31.8%
16.6%
37,787
1,213
106
764
88
946
4,044
223
55
824
551
238
448
53
53
119
177
251
90
812
347
2,566
1,310
63
1,290
546
353
946
54
681
516
4,319
404
251
94
89
2,680
1,551
128
165
1,437
692
263
282
569
1,075
133
565
446
1,058
378
760
722
Average credit per return
(dollars)
1,751
1,612
1,639
1,835
1,621
1,775
1,930
1,680
1,481
1,694
1,602
1,654
1,573
1,590
1,561
1,622
1,631
1,638
1,491
1,667
1,773
1,735
1,798
1,571
1,681
1,782
1,596
1,980
1,469
1,765
1,873
1,743
1,574
1,546
1,701
1,677
1,761
1,904
1,532
1,688
1,717
1,668
1,564
1,646
1,697
2,047
1,561
1,654
1,506
1,687
1,523
2,057
1,703
[1] "Earned income credit" includes both the refundable and non-refundable portions. The nonrefundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
NOTES: (a) This table presents aggregates of all returns filed and processed through the
Individual Master File (IMF) system during Calendar Year 2003. In general, during administrative or Master File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints.
The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(b) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer or accountant or the address of a place of business; moreover, such addresses could each have been located in a State other than the
State in which the taxpayer resided.
SOURCE: Internal Revenue Service, Information Services, Martinsburg Computing Center,
Master File Service Support Branch. Unpublished data. October 2004.

Earned Income Tax Credit by State, Tax Year 2001
State
Total Number of Amount of number of returns with Percent of returns EITC [1] credit returns with (millions of
(thousands) (thousands) EITC dollars)
633
4,088
850
8,667
3,649
301
5,548
1,473
1,572
5,790
611
2,583
3,106
4,585
2,385
1,165
2,566
427
806
981
130,977
1,893
333
2,201
1,121
15,067
2,109
1,679
381
282
7,630
3,656
578
564
5,775
2,824
1,338
1,226
1,759
1,881
496
1,799
355
2,558
9,203
955
301
3,373
2,789
750
2,590
239
1,485
53
453
183
1,383
661
35
698
276
201
689
76
312
269
572
218
347
385
66
94
136
59
386
48
490
1,906
112
33
436
308
133
253
30
14
19,657
447
32
346
254
2,290
227
147
50
51
1,371
739
71
85
770
374
148
148
305
488
Average credit per return
(dollars)
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas
[1] "Earned income credit" includes both the refundable and non-refundable portions. The nonrefundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
NOTES: (a) Details may not add to totals because of rounding.
(b) These data include Tax Year 2000 returns that were filed after December 31, 2001, for those taxpayers who were granted an additional extension of time to file because of the events of
September 11, 2001.
(c) This table presents aggregates of all returns filed and processed through the Individual
Master File (IMF) system during Calendar Year 2002. In general, during administrative or Master
File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(d) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer or accountant or the address of a place of business; moreover, such addresses could each have been located in a State other than the
State in which the taxpayer resided.
SOURCE: Internal Revenue Service, Information Services, Martinsburg Computing Center,
Master File Service Support Branch. Unpublished data. April 2003.
1,446
1,622
1,693
1,707
1,722
1,516
1,620
1,707
1,554
1,561
1,516
1,600
1,465
1,630
1,472
1,980
1,642
1,566
1,568
1,576
1,563
1,765
1,560
1,700
1,851
1,602
1,426
1,631
1,546
1,597
1,527
1,543
1,025
1,691
1,900
1,355
1,702
1,804
1,691
1,507
1,511
1,645
1,640
1,694
1,828
1,442
1,626
1,661
1,606
1,501
1,580
1,629
1,976
12.5%
12.1%
8.7%
12.5%
9.1%
29.8%
15.0%
15.4%
11.7%
13.8%
8.3%
11.1%
21.5%
16.0%
18.1%
11.7%
12.6%
18.7%
12.8%
11.9%
11.8%
21.4%
13.5%
19.1%
20.7%
11.7%
11.0%
12.9%
11.0%
17.8%
9.7%
12.7%
0.9%
15.0%
23.6%
9.5%
15.7%
22.6%
15.2%
10.8%
8.8%
13.0%
18.2%
18.0%
20.2%
12.3%
15.1%
13.3%
13.2%
11.1%
12.1%
17.3%
26.0%
76
734
309
2,360
1,138
54
1,131
470
313
1,075
116
500
394
933
321
688
631
103
148
214
92
680
75
833
3,528
180
47
711
476
213
386
47
14
33,244
850
43
589
458
3,871
342
223
82
84
2,323
1,352
103
139
1,279
601
222
234
496
965

Earned Income Tax Credit by State, Tax Year 2000
State
Total Number of Amount of number of returns with Percent of returns EITC [1] credit returns with (millions of
(thousands) (thousands) EITC dollars)
629
4,067
728
8,577
3,636
303
5,575
1,465
1,562
5,806
606
2,563
3,110
4,620
2,386
1,173
2,565
424
809
954
130,122
1,904
329
2,153
1,118
14,867
2,096
1,672
378
279
7,499
3,637
572
559
5,787
2,837
1,351
1,223
1,747
1,874
494
1,802
355
2,567
9,052
942
299
3,338
2,773
750
2,597
235
1,474
51
440
174
1,326
642
35
676
273
193
674
75
311
264
550
210
345
378
65
91
129
58
376
47
479
1,856
108
33
427
300
133
243
31
15
19,166
443
30
335
249
2,266
223
143
48
51
1,317
717
68
81
755
361
144
144
299
482
Average credit per return
(dollars)
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas
[1] "Earned income credit" includes both the refundable and non-refundable portions. The nonrefundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
NOTES: (a) Details may not add to totals because of rounding.
(b) These data include Tax Year 2000 returns that were filed after December 31, 2001, for those taxpayers who were granted an additional extension of time to file because of the events of
September 11, 2001.
(c) This table presents aggregates of all returns filed and processed through the Individual
Master File (IMF) system during Calendar Year 2001. In general, during administrative or Master
File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(d) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer or accountant or the address of a place of business; moreover, such addresses could each have been located in a State other than the
State in which the taxpayer resided.
SOURCE: Internal Revenue Service, Information Services, Martinsburg Computing Center,
Master File Service Support Branch. Unpublished data.
1,426
1,593
1,673
1,661
1,679
1,485
1,588
1,676
1,538
1,544
1,492
1,585
1,459
1,600
1,454
1,922
1,612
1,553
1,545
1,535
1,528
1,722
1,527
1,657
1,812
1,585
1,420
1,609
1,521
1,570
1,511
1,518
992
1,658
1,848
1,316
1,679
1,767
1,668
1,480
1,494
1,626
1,635
1,656
1,772
1,399
1,595
1,626
1,577
1,480
1,551
1,595
1,913
12.4%
12.1%
8.5%
11.9%
8.8%
29.4%
14.7%
15.2%
11.2%
13.5%
8.2%
10.8%
23.9%
15.5%
17.7%
11.6%
12.1%
18.7%
12.4%
11.6%
11.7%
20.9%
13.2%
18.7%
20.5%
11.4%
10.9%
12.8%
10.8%
17.8%
9.4%
13.0%
1.0%
14.7%
23.3%
9.2%
15.6%
22.2%
15.2%
10.6%
8.6%
12.8%
18.4%
17.6%
19.7%
11.8%
14.5%
13.1%
12.7%
10.6%
11.8%
17.1%
25.7%
73
701
291
2,203
1,078
52
1,074
458
297
1,041
112
493
385
880
305
664
610
100
140
198
89
648
72
794
3,362
170
46
687
456
209
368
46
15
31,773
819
40
563
440
3,778
330
214
79
84
2,181
1,271
94
130
1,228
570
213
224
478
922

Earned Income Tax Credit by State, Tax Year 1999
State
Total Number of number of returns with Percent of returns EITC [1]
(thousands) (thousands) returns with
EITC
Amount of credit
(millions of dollars)
1,345
1,212
1,720
1,860
595
2,499
3,049
4,557
2,341
1,171
2,530
417
804
913
612
3,988
127,668
1,898
328
2,088
1,109
14,510
2,030
1,646
371
274
7,264
3,555
559
546
5,714
2,804
777
8,418
3,578
302
5,527
1,445
1,534
5,725
482
1,776
351
2,537
8,837
919
294
3,262
2,713
745
2,560
232
1,350
211
343
379
65
92
126
53
441
144
144
299
480
77
315
272
548
19,207
440
30
337
247
2,335
227
145
49
52
1,289
705
67
82
752
357
179
1,308
639
36
673
275
194
680
58
372
47
475
1,867
108
34
431
303
135
242
31
18
Average credit per return
(dollars)
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [2]
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
[1] "Earned income credit" includes both the refundable and non-refundable portions. The nonrefundable portion could reduce income tax and certain related taxes to zero; credit amounts in excess of tax, or amounts when there was no tax liability at all, were refundable.
[2] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. Government employees.
NOTES: (a) Details may not add to totals because of rounding.
(b)This table presents aggregates of all returns filed and processed through the Individual
Master File (IMF) system during Calendar Year 2000. In general, during administrative or Master
File processing, taxpayer reporting discrepancies are corrected only to the extent necessary to verify the income tax liability reported. Most of the other corrections to the taxpayer records used for these statistics could not be made because of time and resource constraints. The statistics in this table should, therefore, be used with the knowledge that some of the data have not been perfected or edited for statistical purposes.
(c) Classification by State was usually based on the taxpayer's home address. However, some taxpayers may have used the address of a tax lawyer or accountant or the address of a place of business; moreover, such addresses could each have been located in a State other than the
State in which the taxpayer resided.
SOURCE: Internal Revenue Service, Information Services, Martinsburg Computing Center,
Master File Service Support Branch. Unpublished data.
1,471
1,543
1,578
1,876
1,475
1,580
1,441
1,584
1,450
1,895
1,604
1,531
1,527
1,520
1,421
1,576
1,639
1,814
1,319
1,670
1,748
1,657
1,479
1,482
1,608
1,633
1,643
1,743
1,377
1,584
1,605
1,561
1,639
1,611
1,658
1,473
1,565
1,663
1,531
1,532
1,493
1,709
1,529
1,640
1,793
1,578
1,409
1,605
1,504
1,563
1,503
1,513
965
10.7%
11.9%
17.4%
25.8%
13.0%
12.6%
8.9%
12.0%
9.0%
29.3%
15.0%
15.5%
11.4%
13.8%
8.7%
11.1%
15.0%
23.2%
9.3%
16.1%
22.3%
16.1%
11.2%
8.8%
13.1%
18.9%
17.7%
19.8%
11.9%
15.0%
13.2%
12.7%
23.0%
15.5%
17.9%
11.8%
12.2%
19.0%
12.7%
11.9%
12.1%
20.9%
13.5%
18.7%
21.1%
11.7%
11.7%
13.2%
11.2%
18.1%
9.5%
13.4%
1.4%
305
651
609
99
140
191
76
695
211
222
471
901
114
498
392
868
31,479
798
40
562
432
3,869
336
214
78
84
2,118
1,228
92
130
1,207
557
293
2,107
1,060
52
1,054
456
297
1,042
87
636
72
779
3,347
170
48
692
456
211
364
47
18

Earned Income Tax Credit by State, Tax Year 1998
State
Total Number of number of returns with Percent of returns EITC
(thousands) (thousands) returns with
EITC
Amount of credit
(millions of dollars)
125,394
1,880
329
2,037
1,096
14,197
1,974
1,626
364
272
7,076
3,471
554
534
5,636
2,765
1,335
1,200
1,694
1,847
584
2,460
3,011
4,498
2,298
1,154
2,492
410
796
874
599
3,924
768
8,268
3,516
300
5,473
1,436
1,522
5,654
472
1,748
344
2,492
8,694
896
288
3,198
2,670
740
2,514
229
1,185
19,442
443
31
343
250
2,374
236
146
50
53
1,283
703
67
84
754
364
149
147
304
476
81
325
280
562
218
344
385
66
94
126
56
446
179
1,302
643
37
688
283
202
693
59
374
48
479
1,879
109
36
441
311
138
249
32
19
Average credit per return
(dollars)
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [1]
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
[1] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. Government employees.
NOTE: Details may not add to totals because of rounding.
SOURCE: Internal Revenue Service, Information Services, Martinsburg Computing Center,
Development Center Branch. Unpublished Data.
1,585
1,768
1,305
1,624
1,701
1,601
1,433
1,421
1,561
1,550
1,596
1,695
1,310
1,536
1,540
1,521
1,429
1,504
1,533
1,817
1,423
1,526
1,377
1,526
1,405
1,851
1,560
1,485
1,479
1,464
1,379
1,513
1,592
1,540
1,611
1,436
1,511
1,598
1,478
1,466
1,430
1,670
1,489
1,597
1,741
1,530
1,369
1,558
1,438
1,511
1,466
1,464
916
15.5%
23.6%
9.4%
16.8%
22.8%
16.7%
11.9%
9.0%
13.7%
19.3%
18.1%
20.3%
12.1%
15.7%
13.4%
13.2%
11.2%
12.2%
17.9%
25.8%
13.8%
13.2%
9.3%
12.5%
9.5%
29.8%
15.5%
16.1%
11.8%
14.4%
9.4%
11.4%
23.4%
15.8%
18.3%
12.3%
12.6%
19.7%
13.3%
12.2%
12.5%
21.4%
14.0%
19.2%
21.6%
12.1%
12.5%
13.8%
11.7%
18.7%
9.9%
14.2%
1.6%
30,812
784
40
557
426
3,800
338
208
78
82
2,048
1,192
88
129
1,161
554
213
221
466
865
115
495
386
858
306
637
601
98
139
184
77
675
286
2,006
1,036
53
1,040
452
299
1,016
84
625
72
766
3,273
167
49
688
447
209
365
48
18

Earned Income Tax Credit by State, Tax Year 1997
State
Total Number of number of returns with Percent of returns EITC
(thousands) (thousands) returns with
EITC
Amount of credit
(millions of dollars)
3,460
300
5,431
1,414
1,501
5,585
464
1,719
340
2,456
8,456
876
282
3,030
2,609
730
2,477
227
1,217
1,665
1,825
574
2,522
2,959
4,428
2,240
1,139
2,452
404
785
838
586
3,862
756
8,113
123,057
1,864
343
1,967
1,081
13,837
1,898
1,602
356
268
6,898
3,378
552
521
5,553
2,724
1,316
1,177
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Other areas [1]
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
NOTE: Details may not add to totals because of rounding.
SOURCE: Internal Revenue Service, Information Services, Martinsburg Computing Center,
Development Center Branch. Unpublished Data.
665
38
702
288
205
708
60
384
49
494
1,908
112
38
448
308
140
260
34
22
393
67
97
125
58
455
182
1,303
309
491
83
337
285
574
222
359
19,818
460
30
347
257
2,412
242
147
51
54
1,310
711
66
84
766
374
154
149
Average credit per return
(dollars)
1,549
1,379
1,435
1,540
1,413
1,384
1,344
1,604
1,440
1,537
1,684
1,478
1,315
1,496
1,359
1,443
1,418
1,414
916
1,468
1,734
1,360
1,457
1,288
1,440
1,334
1,772
1,501
1,420
1,430
1,420
1,321
1,436
1,519
1,447
1,515
1,689
1,230
1,555
1,639
1,525
1,382
1,336
1,495
1,485
1,525
1,621
1,226
1,479
1,470
1,461
1,382
1,450
19.2%
12.7%
12.9%
20.4%
13.6%
12.7%
13.0%
22.3%
14.5%
20.1%
22.6%
12.8%
13.3%
14.8%
11.8%
19.1%
10.5%
14.9%
1.8%
18.6%
26.9%
14.4%
13.4%
9.6%
13.0%
9.9%
31.5%
16.0%
16.5%
12.3%
14.9%
10.0%
11.8%
24.1%
16.1%
16.1%
24.7%
8.9%
17.7%
23.8%
17.4%
12.7%
9.2%
14.3%
20.0%
19.0%
21.1%
12.0%
16.1%
13.8%
13.7%
11.7%
12.7%
1,030
53
1,008
443
289
980
81
616
71
759
3,212
166
49
670
418
201
369
48
20
590
95
138
177
77
654
277
1,885
454
852
113
491
368
826
296
637
30,014
777
37
540
421
3,678
334
196
76
80
1,998
1,153
82
124
1,126
547
212
216