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data;9# footnotes=XX�(Indent0)<<P:Indent3)7< < << ::<4��Indent6)�:/:0<<<<<<"<%<***<+++<---<&&&<7<<<W<<<<<===xbIndent9)_:3<<<< <!<,,,<6<8<9<:::<;;; :spanners<$ stub_lines;9  titles;;&totals)#= ;�=44���"��ZR� 3 ��� �@@�  ��Y�M!Descending cumulative percentilesTotalTop 1 percent 5 percent 10 percent 25 percent 50 percent*Adjusted gross income floor on percentilesN/A-- Not applicable.StateAlabamaAlaskaArizonaArkansas CaliforniaColorado ConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentucky LouisianaMaineMaryland MassachusettsMichigan Minnesota MississippiMissouriMontanaNebraskaNevada New Hampshire New Jersey New MexicoNew YorkNorth Carolina North DakotaOhioOklahomaOregon Rhode IslandSouth Carolina South Dakota TennesseeTexasUtahVermontVirginia Washington West Virginia WisconsinWyomingNumber of returns [1]+Adjusted gross income (millions of dollars)(Adjusted gross income share (percentage)#Total income tax share (percentage)*Total income tax (millions of dollars) [2]!Average tax rate (percentage) [3]!Source: Internal Revenue Service 8 Statistics of Income Division, August 2008N/A United States(Table 1.--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�[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.y[3] The average tax rate was computed by dividing total income tax (see footnote 3) by (positive) adjusted gross income.1NOTES: (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.0[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 Table 1. By excluding deficit returns, alternative minimum tax reported on some of these returns was also excluded. 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