8-Aug-08
Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI and Total Income Tax,
AGI Floor on Percentiles, and Average Tax Rates, by Selected Descending Cumulative Percentiles of
Returns Based on Income Size Using the Definition of AGI, by State, Tax Year 2006
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
Pennsylvanisa
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Footnotes at end of table.
Total
133,208,934
1,929,941
322,369
2,454,951
1,134,956
15,000,111
2,115,210
1,648,263
397,576
271,557
8,194,289
3,916,272
603,680
611,050
5,729,957
2,856,694
1,329,133
1,226,297
1,759,763
1,764,283
610,490
2,594,048
3,026,158
4,409,704
2,422,520
1,153,502
2,571,521
443,196
797,246
1,135,394
639,926
4,042,899
835,910
8,531,426
3,847,919
302,894
5,342,009
1,469,629
1,610,413
5,825,896
489,743
1,878,364
363,280
2,641,095
9,717,385
1,031,450
305,929
3,467,708
2,884,699
750,697
2,627,174
248,659
Top
1 percent
1,332,089
19,299
3,224
24,550
11,350
150,001
21,152
16,483
3,976
2,716
81,943
39,163
6,037
6,111
57,300
28,567
13,291
12,263
17,598
17,643
6,105
25,940
30,262
44,097
24,225
11,535
25,715
4,432
7,972
11,354
6,399
40,429
8,359
85,314
38,479
3,029
53,420
14,696
16,104
58,259
4,897
18,784
3,633
26,411
97,174
10,315
3,059
34,677
28,847
7,507
26,272
2,487
Number of returns [1]
Descending cumulative percentiles
Top
Top
Top
5 percent
10 percent
25 percent
6,660,447
96,497
16,118
122,748
56,748
750,006
105,761
82,413
19,879
13,578
409,714
195,814
30,184
30,553
286,498
142,835
66,457
61,315
87,988
88,214
30,525
129,702
151,308
220,485
121,126
57,675
128,576
22,160
39,862
56,770
31,996
202,145
41,796
426,571
192,396
15,145
267,100
73,481
80,521
291,295
24,487
93,918
18,164
132,055
485,869
51,573
15,296
173,385
144,235
37,535
131,359
12,433
13,320,893
192,994
32,237
245,495
113,496
1,500,011
211,521
164,826
39,758
27,156
819,429
391,627
60,368
61,105
572,996
285,669
132,913
122,630
175,976
176,428
61,049
259,405
302,616
440,970
242,252
115,350
257,152
44,320
79,725
113,539
63,993
404,290
83,591
853,143
384,792
30,289
534,201
146,963
161,041
582,590
48,974
187,836
36,328
264,110
971,739
103,145
30,593
346,771
288,470
75,070
262,717
24,866
33,302,234
482,485
80,592
613,738
283,739
3,750,028
528,803
412,066
99,394
67,889
2,048,572
979,068
150,920
152,763
1,432,489
714,174
332,283
306,574
439,941
441,071
152,623
648,512
756,540
1,102,426
605,630
288,376
642,880
110,799
199,312
283,849
159,982
1,010,725
208,978
2,132,857
961,980
75,724
1,335,502
367,407
402,603
1,456,474
122,436
469,591
90,820
660,274
2,429,346
257,863
76,482
866,927
721,175
187,674
656,794
62,165
Top
50 percent
66,604,467
964,971
161,185
1,227,476
567,478
7,500,056
1,057,605
824,132
198,788
135,779
4,097,145
1,958,136
301,840
305,525
2,864,979
1,428,347
664,567
613,149
879,882
882,142
305,245
1,297,024
1,513,079
2,204,852
1,211,260
576,751
1,285,761
221,598
398,623
567,697
319,963
2,021,450
417,955
4,265,713
1,923,960
151,447
2,671,005
734,815
805,207
2,912,948
244,872
939,182
181,640
1,320,548
4,858,693
515,725
152,965
1,733,854
1,442,350
375,349
1,313,587
124,330
Page 1 of 7
Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI and Total Income Tax,
AGI Floor on Percentiles, and Average Tax Rates, by Selected Descending Cumulative Percentiles of
Returns Based on Income Size Using the Definition of AGI, by State, Tax Year 2006--continued
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
Pennsylvanisa
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Footnotes at end of table.
Adjusted gross income floor on percentiles
Descending cumulative percentiles
Top
Top
Top
Top
1 percent
5 percent
10 percent
25 percent
Total
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
392,645
305,286
311,459
383,732
267,469
469,003
420,012
671,706
354,213
637,407
454,554
370,333
314,316
330,279
427,938
278,841
273,750
332,255
271,174
322,864
284,606
421,521
501,449
296,386
373,812
249,052
305,597
301,942
292,678
435,517
364,772
528,387
281,212
517,780
341,627
268,564
286,193
311,677
340,636
345,357
345,265
310,190
306,796
325,642
390,773
349,948
309,069
402,382
399,998
225,697
308,832
421,764
153,869
128,880
145,673
151,204
118,505
179,365
168,263
209,398
152,703
208,371
151,012
148,868
138,405
131,056
161,103
126,760
125,242
139,268
121,817
129,318
124,084
179,798
187,366
138,489
153,050
112,960
131,289
121,326
127,316
148,280
159,001
200,184
128,931
169,848
141,715
117,641
125,996
126,003
143,938
143,299
149,198
130,566
120,747
130,493
151,026
137,689
135,030
177,931
161,683
111,231
132,899
140,283
109,441
95,420
110,829
108,053
88,135
124,969
119,683
140,060
113,216
133,623
103,540
105,615
103,371
95,211
114,346
96,945
95,529
102,757
92,201
95,287
92,742
131,181
130,937
104,635
111,407
84,929
97,634
90,044
96,090
105,984
116,855
140,258
94,405
117,077
101,838
90,432
94,847
93,388
104,426
104,132
110,098
95,858
89,665
94,543
106,447
101,473
98,717
127,431
116,924
86,425
100,901
104,506
65,084
56,567
69,101
64,509
53,015
70,993
72,137
81,887
70,044
69,590
58,889
60,681
63,599
59,286
68,777
61,684
62,440
63,696
57,401
55,634
58,651
78,701
77,122
65,599
70,526
49,281
60,353
55,591
61,116
64,276
73,406
81,867
55,140
67,309
60,514
59,109
59,417
56,756
64,332
63,895
66,879
56,701
57,329
56,722
60,444
63,884
61,507
75,087
72,604
55,141
65,828
68,267
Top
50 percent
32,261
27,477
34,108
33,222
26,699
34,871
36,783
40,815
35,526
36,787
29,388
29,380
32,834
30,813
34,108
30,972
32,799
31,847
28,798
26,230
30,408
39,798
38,534
31,795
36,373
24,464
30,138
27,381
31,315
34,115
37,331
39,732
27,064
33,065
29,978
29,787
31,522
28,545
32,815
32,017
33,360
28,029
29,257
28,656
29,108
33,338
31,290
37,269
37,626
27,616
33,740
35,376
Page 2 of 7
Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI and Total Income Tax,
AGI Floor on Percentiles, and Average Tax Rates, by Selected Descending Cumulative Percentiles of
Returns Based on Income Size Using the Definition of AGI, by State, Tax Year 2006--continued
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
Pennsylvanisa
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Footnotes at end of table.
Total
7,840,680
95,067
17,458
146,307
50,684
1,027,027
138,388
140,466
23,903
20,765
504,050
214,175
32,365
32,024
358,889
141,342
66,310
65,868
82,415
87,044
29,437
177,135
220,225
230,080
144,809
48,739
130,313
20,598
40,992
76,172
39,962
298,218
39,020
597,733
202,344
14,287
264,112
74,448
87,937
319,095
27,814
91,821
17,882
133,357
558,421
57,281
15,840
225,809
184,503
31,905
141,061
17,055
Adjusted gross income (millions of dollars)
Descending cumulative percentiles
Top
Top
Top
Top
1 percent
5 percent
10 percent
25 percent
1,655,057
17,272
2,436
30,046
7,814
236,988
28,324
39,492
4,337
5,289
137,810
40,918
5,213
6,098
76,681
21,468
9,301
11,342
12,397
16,992
4,379
31,981
50,461
34,476
25,208
7,773
22,066
3,355
7,266
21,750
7,323
59,420
6,073
171,583
34,366
2,131
40,877
15,162
14,358
57,661
4,771
15,403
3,387
25,369
126,820
10,668
2,670
39,496
35,327
3,848
23,219
5,232
2,814,656
30,948
4,915
51,228
15,125
392,669
48,546
61,475
7,658
8,793
213,740
73,873
9,765
10,645
130,265
40,807
18,228
20,783
23,968
29,797
8,529
57,570
83,705
66,821
46,108
14,746
40,553
6,416
12,792
31,784
12,887
106,586
11,891
260,248
64,936
4,079
77,664
25,549
27,275
104,381
8,786
29,011
5,881
44,909
211,149
18,737
4,948
73,021
61,558
8,171
42,261
7,329
3,657,318
41,494
6,940
66,680
20,850
503,406
63,329
75,290
10,241
11,028
264,036
98,069
13,326
13,999
168,505
56,443
25,395
28,014
33,172
39,447
11,752
77,253
107,028
93,043
61,686
20,338
54,905
8,695
17,135
38,783
17,189
139,949
16,441
319,420
87,699
5,619
106,427
33,404
36,995
139,443
11,883
39,365
7,738
59,343
271,833
24,737
6,684
98,827
81,093
11,812
57,244
8,806
5,310,596
62,734
11,154
97,118
32,428
712,799
92,453
101,292
15,513
14,860
359,119
144,811
20,625
20,824
243,901
89,401
40,693
42,793
52,281
58,678
18,454
116,337
152,012
147,543
93,552
31,514
84,318
13,373
26,245
52,681
25,981
204,000
25,454
431,635
132,710
8,927
166,280
49,350
56,605
210,125
18,143
60,082
11,618
88,140
388,112
37,069
10,238
149,007
120,476
19,543
89,149
11,928
Top
50 percent
6,845,612
82,013
15,156
125,743
43,209
901,965
120,145
125,611
20,557
18,287
444,871
186,670
27,594
27,473
314,798
121,259
56,043
56,895
70,471
75,785
25,012
153,168
193,900
199,326
124,917
41,580
112,249
17,788
35,127
66,111
34,550
262,713
33,619
533,690
174,107
12,172
224,723
64,339
75,462
277,312
24,029
78,909
15,399
115,049
490,980
49,222
13,648
195,743
158,863
27,040
120,882
15,071
Page 3 of 7
Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI and Total Income Tax,
AGI Floor on Percentiles, and Average Tax Rates, by Selected Descending Cumulative Percentiles of
Returns Based on Income Size Using the Definition of AGI, by State, Tax Year 2006--continued
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
Pennsylvanisa
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Footnotes at end of table.
Total
999,506
10,691
2,188
17,612
5,369
134,693
17,848
22,725
2,963
3,199
69,254
25,447
3,665
3,432
48,119
15,659
7,044
7,756
8,672
10,452
3,070
22,718
31,281
26,172
17,647
4,825
14,852
2,153
4,591
10,140
5,131
42,732
4,355
87,724
22,808
1,557
29,740
8,891
9,799
39,321
3,411
9,862
2,136
16,068
75,124
6,112
1,762
28,825
23,688
3,213
16,278
2,505
Top
1 percent
394,066
4,012
603
6,824
1,914
54,972
6,509
10,309
1,003
1,219
33,068
9,534
1,183
1,333
18,837
5,052
2,175
2,729
2,840
4,193
949
7,661
11,733
8,158
6,075
1,734
5,237
717
1,733
5,050
1,754
14,794
1,444
40,946
7,882
501
9,569
3,755
3,208
13,893
1,144
3,430
895
6,330
31,955
2,423
554
9,302
8,309
889
5,753
1,289
Total income tax (millions of dollars) [2]
Descending cumulative percentiles
Top
Top
Top
5 percent
10 percent
25 percent
597,863
6,183
1,039
10,390
3,009
83,382
10,176
15,026
1,573
1,936
46,845
15,104
1,896
2,035
28,765
8,080
3,538
4,302
4,584
6,329
1,570
12,322
18,307
13,350
9,671
2,748
8,181
1,182
2,582
6,751
2,752
24,492
2,368
58,437
12,852
807
15,361
5,430
5,284
21,920
1,826
5,518
1,295
9,597
47,535
3,663
914
15,342
12,979
1,522
8,750
1,668
704,190
7,411
1,320
12,301
3,632
97,539
12,165
17,080
1,911
2,284
53,224
18,046
2,310
2,394
33,868
9,908
4,339
5,181
5,582
7,489
1,916
14,928
21,625
16,534
11,592
3,328
9,846
1,426
3,056
7,599
3,331
29,373
2,912
66,396
15,519
980
18,618
6,335
6,403
26,268
2,212
6,665
1,500
11,321
55,684
4,288
1,116
18,834
15,613
1,925
10,447
1,865
860,395
9,275
1,767
15,085
4,600
117,544
15,055
19,930
2,435
2,780
62,086
22,230
2,971
2,932
41,327
12,854
5,640
6,516
7,198
9,207
2,478
18,871
26,413
21,582
14,498
4,220
12,447
1,807
3,814
8,866
4,205
36,351
3,730
77,832
19,460
1,263
24,092
7,721
8,112
32,893
2,808
8,417
1,816
13,889
66,981
5,201
1,433
23,996
19,627
2,606
13,212
2,179
Top
50 percent
968,461
10,415
2,094
16,981
5,207
130,791
17,139
22,041
2,836
3,100
67,655
24,795
3,483
3,300
46,668
15,031
6,673
7,465
8,344
10,231
2,915
21,766
30,064
25,223
16,828
4,713
14,306
2,072
4,390
9,787
4,884
41,320
4,227
85,679
22,070
1,482
28,350
8,628
9,379
37,858
3,268
9,554
2,055
15,594
73,544
5,857
1,678
27,667
22,632
3,083
15,506
2,425
Page 4 of 7
Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI and Total Income Tax,
AGI Floor on Percentiles, and Average Tax Rates, by Selected Descending Cumulative Percentiles of
Returns Based on Income Size Using the Definition of AGI, by State, Tax Year 2006--continued
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
Pennsylvanisa
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Footnotes at end of table.
Total
12.75
11.25
12.53
12.04
10.59
13.11
12.90
16.18
12.40
15.41
13.74
11.88
11.32
10.72
13.41
11.08
10.62
11.78
10.52
12.01
10.43
12.83
14.20
11.38
12.19
9.90
11.40
10.45
11.20
13.31
12.84
14.33
11.16
14.68
11.27
10.90
11.26
11.94
11.14
12.32
12.26
10.74
11.94
12.05
13.45
10.67
11.12
12.77
12.84
10.07
11.54
14.69
Top
1 percent
23.81
23.23
24.75
22.71
24.49
23.20
22.98
26.10
23.13
23.05
24.00
23.30
22.69
21.86
24.57
23.53
23.38
24.06
22.91
24.68
21.67
23.95
23.25
23.66
24.10
22.31
23.73
21.37
23.85
23.22
23.95
24.90
23.78
23.86
22.94
23.51
23.41
24.77
22.34
24.09
23.98
22.27
26.42
24.95
25.20
22.71
20.75
23.55
23.52
23.10
24.78
24.64
Average tax rate (percentage) [3]
Descending cumulative percentiles
Top
Top
Top
5 percent
10 percent
25 percent
21.24
19.98
21.14
20.28
19.89
21.23
20.96
24.44
20.54
22.02
21.92
20.45
19.42
19.12
22.08
19.80
19.41
20.70
19.13
21.24
18.41
21.40
21.87
19.98
20.97
18.64
20.17
18.42
20.18
21.24
21.35
22.98
19.91
22.45
19.79
19.78
19.78
21.25
19.37
21.00
20.78
19.02
22.02
21.37
22.51
19.55
18.47
21.01
21.08
18.63
20.70
22.76
19.25
17.86
19.02
18.45
17.42
19.38
19.21
22.69
18.66
20.71
20.16
18.40
17.33
17.10
20.10
17.55
17.09
18.49
16.83
18.98
16.30
19.32
20.20
17.77
18.79
16.36
17.93
16.40
17.83
19.59
19.38
20.99
17.71
20.79
17.70
17.44
17.49
18.96
17.31
18.84
18.61
16.93
19.38
19.08
20.48
17.33
16.70
19.06
19.25
16.30
18.25
21.18
16.20
14.78
15.84
15.53
14.19
16.49
16.28
19.68
15.70
18.71
17.29
15.35
14.40
14.08
16.94
14.38
13.86
15.23
13.77
15.69
13.43
16.22
17.38
14.63
15.50
13.39
14.76
13.51
14.53
16.83
16.18
17.82
14.65
18.03
14.66
14.15
14.49
15.65
14.33
15.65
15.48
14.01
15.63
15.76
17.26
14.03
14.00
16.10
16.29
13.33
14.82
18.27
Top
50 percent
14.15
12.70
13.82
13.50
12.05
14.50
14.27
17.55
13.80
16.95
15.21
13.28
12.62
12.01
14.82
12.40
11.91
13.12
11.84
13.50
11.65
14.21
15.50
12.65
13.47
11.33
12.74
11.65
12.50
14.80
14.14
15.73
12.57
16.05
12.68
12.18
12.62
13.41
12.43
13.65
13.60
12.11
13.35
13.55
14.98
11.90
12.29
14.13
14.25
11.40
12.83
16.09
Page 5 of 7
Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI and Total Income Tax,
AGI Floor on Percentiles, and Average Tax Rates, by Selected Descending Cumulative Percentiles of
Returns Based on Income Size Using the Definition of AGI, by State, Tax Year 2006--continued
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
Pennsylvanisa
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Footnotes at end of table.
Total
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
Adjusted gross income share (percentage)
Descending cumulative percentiles
Top
Top
Top
Top
1 percent
5 percent
10 percent
25 percent
21.11
18.17
13.95
20.54
15.42
23.08
20.47
28.11
18.14
25.47
27.34
19.10
16.11
19.04
21.37
15.19
14.03
17.22
15.04
19.52
14.88
18.05
22.91
14.98
17.41
15.95
16.93
16.29
17.73
28.55
18.32
19.93
15.56
28.71
16.98
14.92
15.48
20.37
16.33
18.07
17.15
16.78
18.94
19.02
22.71
18.62
16.86
17.49
19.15
12.06
16.46
30.68
35.90
32.55
28.15
35.01
29.84
38.23
35.08
43.77
32.04
42.35
42.40
34.49
30.17
33.24
36.30
28.87
27.49
31.55
29.08
34.23
28.97
32.50
38.01
29.04
31.84
30.26
31.12
31.15
31.21
41.73
32.25
35.74
30.47
43.54
32.09
28.55
29.41
34.32
31.02
32.71
31.59
31.60
32.89
33.68
37.81
32.71
31.24
32.34
33.36
25.61
29.96
42.97
46.65
43.65
39.75
45.58
41.14
49.02
45.76
53.60
42.84
53.11
52.38
45.79
41.17
43.71
46.95
39.93
38.30
42.53
40.25
45.32
39.92
43.61
48.60
40.44
42.60
41.73
42.13
42.21
41.80
50.92
43.01
46.93
42.13
53.44
43.34
39.33
40.30
44.87
42.07
43.70
42.72
42.87
43.27
44.50
48.68
43.19
42.20
43.77
43.95
37.02
40.58
51.63
67.73
65.99
63.89
66.38
63.98
69.40
66.81
72.11
64.90
71.56
71.25
67.61
63.73
65.03
67.96
63.25
61.37
64.97
63.44
67.41
62.69
65.68
69.03
64.13
64.60
64.66
64.70
64.92
64.02
69.16
65.01
68.41
65.23
72.21
65.59
62.48
62.96
66.29
64.37
65.85
65.23
65.43
64.97
66.09
69.50
64.71
64.63
65.99
65.30
61.25
63.20
69.94
Top
50 percent
87.31
86.27
86.81
85.94
85.25
87.82
86.82
89.42
86.00
88.07
88.26
87.16
85.26
85.79
87.71
85.79
84.52
86.38
85.51
87.07
84.97
86.47
88.05
86.63
86.26
85.31
86.14
86.36
85.69
86.79
86.46
88.09
86.16
89.29
86.05
85.20
85.09
86.42
85.81
86.91
86.39
85.94
86.11
86.27
87.92
85.93
86.16
86.69
86.10
84.75
85.69
88.37
Page 6 of 7
Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of AGI and Total Income Tax,
AGI Floor on Percentiles, and Average Tax Rates, by Selected Descending Cumulative Percentiles of
Returns Based on Income Size Using the Definition of AGI, by State, Tax Year 2006--continued
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
Pennsylvanisa
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
Top
1 percent
39.43
37.53
27.56
38.75
35.65
40.81
36.47
45.36
33.85
38.11
47.75
37.47
32.28
38.84
39.15
32.26
30.88
35.19
32.75
40.12
30.91
33.72
37.51
31.17
34.43
35.94
35.26
33.30
37.75
49.80
34.18
34.62
33.16
46.68
34.56
32.18
32.18
42.23
32.74
35.33
33.54
34.78
41.90
39.40
42.54
39.64
31.44
32.27
35.08
27.67
35.34
51.46
Total income tax share (percentage)
Descending cumulative percentiles
Top
Top
Top
5 percent
10 percent
25 percent
59.82
57.83
47.49
58.99
56.04
61.91
57.01
66.12
53.09
60.52
67.64
59.35
51.73
59.29
59.78
51.60
50.23
55.47
52.86
60.55
51.14
54.24
58.52
51.01
54.80
56.95
55.08
54.90
56.24
66.58
53.63
57.32
54.37
66.61
56.35
51.83
51.65
61.07
53.92
55.75
53.53
55.95
60.63
59.73
63.28
59.93
51.87
53.22
54.79
47.37
53.75
66.59
70.45
69.32
60.33
69.84
67.65
72.42
68.16
75.16
64.50
71.40
76.85
70.92
63.03
69.76
70.38
63.27
61.60
66.80
64.37
71.65
62.41
65.71
69.13
63.17
65.69
68.97
66.29
66.23
66.57
74.94
64.92
68.74
66.87
75.69
68.04
62.94
62.60
71.25
65.34
66.80
64.85
67.58
70.22
70.46
74.12
70.16
63.34
65.34
65.91
59.91
64.18
74.45
Top
50 percent
86.08
86.76
80.76
85.65
85.68
87.27
84.35
87.70
82.18
86.90
89.65
87.36
81.06
85.43
85.88
82.09
80.07
84.01
83.00
88.09
80.72
83.07
84.44
82.46
82.16
87.46
83.81
83.93
83.08
87.44
81.95
85.07
85.65
88.72
85.32
81.12
81.01
86.84
82.78
83.65
82.32
85.35
85.02
86.44
89.16
85.09
81.33
83.25
82.86
81.11
81.16
86.99
N/A-- Not applicable.
[1] The number of returns with negative adjusted gross income, i.e., returns with an adjusted gross deficit, and the corresponding amounts for
adjusted gross deficit, were excluded from the table. By excluding deficit returns, alternative minimum tax reported on some of these returns was
also excluded.
[2] Total income tax is income tax after credits (includes alternative minimum tax) reported on returns that showed a positive amount for adjusted
gross income.
[3] The average tax rate was computed by dividing total income tax (see footnote 2) by (positive) adjusted gross income.
NOTES: (a) The data in the table were compiled from a data file containing all Tax Year 2006 individual income tax returns filed and processed
through the IRS Individual Master File system during Calendar Year 2007. Returns for prior years processed during Calendar Year 2007 are not
included in this tabulation. Therefore, the data in this tabulation will differ from the state data that are shown in the Spring 2008 issue of the SOI
Bulletin and on the IRS website. In the same manner, the data will not match other tables on income shares on the IRS website which were
produced from a sample of individual income tax returns filed.
(b) Classification by state was based on the address used on the return. Usually this address is the taxpayer’s home address. However, some
taxpayers may have used the address of a tax attorney or accountant, or a place of business, and that address could be in a different state than
the taxpayer’s home.
(c) The United States totals include data from other areas, thus the state's totals will not sum to the US total.
Source: Internal Revenue Service, Statistics of Income Division, August 2008
96.89
97.42
95.70
96.42
96.98
97.10
96.03
96.99
95.71
96.91
97.69
97.44
95.03
96.15
96.98
95.99
94.73
96.25
96.22
97.89
94.95
95.81
96.11
96.37
95.36
97.68
96.32
96.24
95.62
96.52
95.19
96.70
97.06
97.67
96.76
95.18
95.33
97.04
95.71
96.28
95.81
96.88
96.21
97.05
97.90
95.83
95.23
95.98
95.54
95.95
95.26
96.81