State Individualincome Rates 2000 2012 20120216

StateIndividualIncomeTaxRates
AsofJanuary1,2012
State
Ala.(f,g)
Alaska
Ariz.
Ark.(a,d,e,g)
Calif.(a,e)
Colo.
Conn.
Del.(g)
Fla.
Ga.
Rates
2%
4%
5%
2.59%
2.88%
3.36%
4.24%
4.54%
1.0%
2.5%
3.5%
4.5%
6.0%
7.0%
1.0%
2.0%
4.0%
6.0%
8.0%
9.3%
10.3%
4.63%offederal
taxableincome
3.0%
5.0%
5.5%
6.0%
6.5%
6.7%
2.20%
3.90%
4.80%
5.20%
5.55%
6.75%
1%
2%
3%
4%
5%
6%
Brackets
>
>
>
None
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
None
>
>
>
>
>
>
$0
$500
$3,000
$0
$10,000
$25,000
$50,000
$150,000
$0
$4,000
$8,000
$11,900
$19,900
$33,200
$0
$7,124
$17,346
$27,377
$38,004
$48,029
$1,000,000
$0
$10,000
$50,000
$100,000
$200,000
$250,000
$2,000
$5,000
$10,000
$20,000
$25,000
$60,000
$0
$750
$2,250
$3,750
$5,250
$7,000
Hawaii
Idaho(a,e)
Ill.
Ind.(g)
Iowa(e,f,g)
Kans.
Ky.(g)
La.(f)
Maine(e)
1.4%
>
3.2%
>
5.5%
>
6.4%
>
6.8%
>
7.2%
>
7.6%
>
7.9%
>
8.25%
>
9%
>
10%
>
11%
>
1.6%
>
3.6%
>
4.1%
>
5.1%
>
6.1%
>
7.1%
>
7.4%
>
7.8%
>
5%offederal
adjustedgrossincome
withmodification
3.4%offederal
adjustedgrossincome
withmodification
0.36%
>
0.72%
>
2.43%
>
4.50%
>
6.12%
>
6.48%
>
6.80%
>
7.92%
>
8.98%
>
3.50%
>
6.25%
>
6.45%
>
2.0%
>
3.0%
>
4.0%
>
5.0%
>
5.8%
>
6.0%
>
2%
>
4%
>
6%
>
2.0%
>
4.5%
>
$0
$2,400
$4,800
$9,600
$14,400
$19,200
$24,000
$36,000
$48,000
$150,000
$175,000
$200,000
$0
$1,338
$2,676
$4,014
$5,352
$6,690
$10,035
$26,760
$0
$1,469
$2,938
$5,876
$13,221
$22,035
$29,380
$44,070
$66,105
$0
$15,000
$30,000
$0
$3,000
$4,000
$5,000
$8,000
$75,000
$0
$12,500
$50,000
$0
$5,100
Md.(g)
Mass.
Mich.(g)
Minn.(e)
Miss.
Mo.(f,g)
Mont.(a,e,f)
Nebr.
Nev.
N.H.(b)
N.J.(g)
N.M.
7.0%
>
8.5%
>
2.00%
>
3.00%
>
4.00%
>
4.75%
>
5.00%
>
5.25%
>
5.50%
>
5.3%
>
4.35%offederal
adjustedgrossincome
withmodification
5.35%
>
7.05%
>
7.85%
>
3%
>
4%
>
5%
>
1.5%
>
2.0%
>
2.5%
>
3.0%
>
3.5%
>
4.0%
>
4.5%
>
5.0%
>
5.5%
>
6.0%
>
1.0%
>
2.0%
>
3.0%
>
4.0%
>
5.0%
>
6.0%
>
6.9%
>
2.56%
>
3.57%
>
5.12%
>
6.84%
>
None
5%
>
1.40%
>
1.75%
>
3.50%
>
5.53%
>
6.37%
>
8.97%
>
1.7%
>
$10,150
$20,350
$0
$1,000
$2,000
$3,000
$150,000
$300,000
$500,000
$0
$0
$23,670
$77,730
$0
$5,000
$10,000
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$0
$2,700
$4,700
$7,200
$9,700
$12,500
$16,000
$0
$2,400
$17,500
$27,000
$0
$0
$20,000
$35,000
$40,000
$75,000
$500,000
$0
N.Y.(g)
N.C.
N.D.(e)
Ohio(a,e,g)
Okla.
Ore.(e,f,g)
Pa.(g)
R.I.(e)
S.C.(a,e)
S.D.
3.2%
4.7%
4.9%
4.00%
4.50%
5.25%
5.90%
6.45%
6.65%
6.85%
8.82%
6.00%
7.00%
7.75%
1.51%
2.82%
3.13%
3.63%
3.99%
0.587%
1.174%
2.348%
2.935%
3.521%
4.109%
4.695%
5.451%
5.925%
0.50%
1.00%
2.00%
3.00%
4.00%
5.00%
5.25%
5.0%
7.0%
9.0%
9.9%
3.07%
3.75%
4.75%
5.99%
3%
4%
5%
6%
7%
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
None
$5,500
$11,000
$16,000
$0
$8,000
$11,000
$13,000
$20,000
$75,000
$200,000
$1,000,000
$0
$12,750
$60,000
$0
$35,350
$85,650
$178,650
$388,350
$0
$5,100
$10,200
$15,350
$20,450
$40,850
$81,650
$102,100
$204,200
$0
$1,000
$2,500
$3,750
$4,900
$7,200
$8,700
$0
$2,000
$5,000
$125,000
$0
$0
$57,150
$129,900
$2,800
$5,600
$8,400
$11,200
$14,000
Tenn.(b)
Tex.
Utah
Vt.(a,e)
6%
>
$0
None
5%
>
$0
3.55%
>
$0
6.80%
>
$34,500
7.80%
>
$83,600
8.80%
>
$174,400
8.95%
>
$379,150
Va.
2.00%
>
$0
3.00%
>
$3,000
5.00%
>
$5,000
5.75%
>
$17,000
Wash.
None
W.Va.
3.0%
>
$0
4.0%
>
$10,000
4.5%
>
$25,000
6.0%
>
$40,000
6.5%
>
$60,000
Wis.(a,e)
4.60%
>
$0
6.15%
>
$10,180
6.50%
>
$20,360
6.75%
>
$152,740
7.75%
>
$224,210
Wyo.
None
D.C.
4.00%
>
$0
6.00%
>
$10,000
8.50%
>
$40,000
8.95%
>
$350,000
Note:Bracketsareforsingletaxpayers.Somestatesdoublebracketwidthsfor
jointfilers(AL,AZ,CT,HI,ID,KS,LA,ME,NE,OR).NYdoublesallexceptthe
6.86%bracket,whichiseffectiveat$300,000.CAdoublesallbutthetop
bracket.Somestatesincreasebutdonotdoublebracketsforjointfilers(GA,MN,
NM,NC,ND,OK,RI,VT,WI).MDdecreasessomeandincreasesothers.NJ
addsa2.45%rateanddoublessomebracketwidths.ConsultTaxFoundation
websitefortablesforjointfilersandmarriedfilingseparately.
(a)2012ratesbut2011brackets.2012bracketswerenotavailableasofpress
time.
(b)Taxappliestointerestanddividendincomeonly.
(d)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlow
incometaxpayerswhichreducestheirtaxpayments.
(e)Bracketlevelsadjustedforinflationeachyear.
(f)Thesestatesallowsomeoralloffederalincometaxpaidtobedeductedfrom
statetaxableincome.
(g)Localincometaxesareexcluded.14stateshavecountyorcitylevelincome
taxestheaveragerate,weightedbytotalpersonalincomewithineach
jurisdictionis0.08%inAla0.16%inDel.0.64%inInd.0.08%inIowa.0.74%
inKy.1.57%inMd.0.13%inMich.0.14%inMo.0.85%inN.Y.1.06%in
Ohio0.01%inOre.and0.78%inPa(weightedlocalratesarefromTax
Foundation,2012StateBusinessTaxClimateIndex ).
Source:TaxFoundationstatetaxformsandinstructions.
TaxFoundation
www.TaxFoundation.org
StateIndividualIncomeTaxRates,AsofFebruary1,2011
Typeof
Tax
Return
Rates
Brackets
Standard
Deduction
Deduct
Federal
Local
PersonalExemptions
Tax
Payment Income
PerDepen onState Taxes
PerFiler
dent
Return? Added?
Alabama(f)
Single
2%
Couple
4%
5%
2%
4%
5%
>
>
>
>
>
>
$0
$500
$3,000
$0
$1,000
$6,000
$2,000
$1,500
$300
$4,000
$1,500
$300
Yes
Yes(h)
n.a.
n.a.
No
No
Sources:Stateincometaxform,CCHStateTaxHandbook
Alaska
All
None
n.a.
n.a.
n.a.
Arizona
Single
Couple
2.59%
2.88%
3.36%
4.24%
4.54%
2.59%
2.88%
3.36%
4.24%
4.54%
>
>
>
>
>
>
>
>
>
>
$0
$10K
$25K
$50K
$150K
$0
$20K
$50K
$100K
$300K
$4,677
$2,100
$2,100
$9,354
$2,100
$2,100
Arkansas(d,e)
Single
Couple
1%
2.5%
3.5%
4.5%
6%
7%
1%
2.5%
3.5%
4.5%
6%
7%
>
>
>
>
>
>
>
>
>
>
>
>
$0
$3,900
$7,800
$11,700
$19,600
$32,600
$0
$3,900
$7,800
$11,700
$19,600
$32,600
$2,000
$23(r)
$4,000
$23(r)
No Yes(h)
California(e)
Single
1.0%
2.0%
4.0%
6.0%
8.0%
9.3%
10.3%
>
$0
>
$7,124
>
$16,890
>
$26,657
>
$37,005
>
$46,766
> $1,000,000
$3,670
$99(r)
$99(r)
Couple
1.0%
2.0%
4.0%
6.0%
8.0%
9.3%
10.3%
>
>
>
>
>
>
>
$7,340
$198(r)
$99(r)
n.a
n.a
No
No
n.a $13,000(d)
$0
No
No
n.a $13,000(d)
$0
$0
$14,248
$33,780
$53,314
$74,010
$93,532
$2,000,000
No
No
Colorado
Colorado 4.63%offederal
taxableincome
n.a
Connecticut
Single
3%
5%
6.5%
>
>
>
Couple
3%
>
$0
5%
>
$20K
6.50%
>
$1M
$0
$10K
$500K
Delaware
Single
Couple
2.2%
3.9%
4.8%
5.2%
5.55%
6.95%
2.2%
3.9%
4.8%
5.2%
5.55%
6.95%
>
>
>
>
>
$2K
$5K
$10K
$20K
$25K
>
>
>
>
>
>
>
$60K
$2K
$5K
$10K
$20K
$25K
$60K
$3,250
$110(r)
$110(r)
$6,500
$110(r)
$110(r)
No
Yes(h)
Florida
None
n.a
n.a
n.a
n.a
Georgia
Single
1%
2%
3%
4%
5%
6%
>
>
>
>
>
>
$0
$750
$2,250
$3,750
$5,250
$7,000
$2,300
$2,700
$3,000
Couple
1%
>
$0
$3,000
$2,700
$3,000
>
$1,000
3%
>
$3,000
4%
>
$5,000
5%
>
$7,000
6%
>
$10,000
$2,000
$1,040
$1,040
$4,000
$1,040
$1,040
2%
No
No
Hawaii
Single
Couple
1.4%
3.2%
5.5%
6.4%
6.8%
>
>
>
>
$0
$2,400
$4,800
$9,600
7.2%
7.6%
7.9%
8.25%
9%
10%
11%
>
>
>
>
>
>
>
>
$14,400
$19,200
$24
$36K
$48K
$150K
$175K
$200K
1.4%
>
$0
3.2%
>
$4,800
5.5%
>
$9,600
6.4%
>
$19,200
6.8%
>
$28,800
7.2%
>
$38,400
7.6%
>
$48,000
7.9%
>
$72,000
8.25%
>
$96,000
9%
>
$300,000
>
$350,000
>
$400,000
10%
11%
No
No
Idaho(e)
Single
Couple
1.6%
3.6%
4.1%
5.1%
6.1%
7.1%
7.4%
7.8%
1.6%
3.6%
4.1%
5.1%
6.1%
7.1%
7.4%
7.8%
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
$0
$1,323
$2,642
$3,963
$5,284
$6,604
$9,907
$26,418
$0
$2,646
$5,284
$7,926
$10,568
$5,700
$3,650
$3,650
$11,400
$3,650
$3,650
$2,000
$2,000
No
No
$13,208
$19,814
$52,836
Illinois(b)
5%offederal
adjustedgrossincome
withmodification
n.a
No
No
No
Yes(h)
Yes
Yes(h)
Indiana
3.4%offederal
adjustedgrossincome
withmodification
n.a
$1,000
$1,500
Iowa(e,f)
Single
0.36%
>
$0
0.72%
>
$1,439
2.43%
>
$2,878
4.50%
>
$5,756
6.12%
>
$12,951
6.48%
>
$21,585
>
$28,780
7.92%
>
$43,170
8.98%
>
$64,755
0.36%
>
$0
0.72%
>
$1,439
2.43%
>
$2,878
6.80%
Couple
$1,830
$40
$40
$4,500
$40
$40
4.50%
>
$5,756
6.12%
>
$12,951
6.48%
>
$21,585
6.80%
>
$28,780
7.92%
>
$43,170
8.98%
>
$64,755
Kansas
Single
3.5%
6.25%
6.45%
>
>
>
Couple
3.50%
>
$0
>
$30K
>
$60K
6.25%
6.45%
$0
$15K
$30K
$3,000
$2,250
$2,250
$6,000
$2,250
$2,250
$2,210
$20
$20
$2,210
$20
$20
No
No
Kentucky
Single
Couple
2%
3%
4%
5%
5.8%
6%
2%
3%
4%
5%
5.8%
6%
>
>
>
>
>
>
>
>
>
>
>
>
$0
$3K
$4K
$5K
$8K
$75K
$0
$3K
$4K
$5K
$8K
$75K
No
Yes(h)
Louisiana(f)
Single
2%
4%
6%
>
>
>
$0
$12,500
$50,000
n.a.
$4,500(n)
$1,000
Couple
2%
>
$0
n.a.
$4,500(n)
$1,000
4%
>
$25,000
6%
>
$100,000
Yes
No
Maine(e)
Single
2.00%
>
$0
4.50%
>
$5,000
7.00%
>
$9,950
8.50%
>
$19,950
$5,800
$2,850
$2,850
No
No
Couple
2.00%
>
$0
4.50%
>
$10,000
7.00%
>
$19,900
8.50%
>
$39,900
$2,850
$2,850
$2,000(o)
$3,200
$3,200
$4,000(o)
$3,200
$3,200
$4,400
$9,650
Maryland
Single
Couple
2%
>
$0
3%
>
$1K
4%
>
$2K
4.75%
>
$3K
5%
>
$150K
5.25%
>
$300K
5.5%
>
$500K
2%
>
$0
3%
>
$1K
4%
>
$2K
4.75%
>
$3K
5%
>
$200K
>
$350K
>
$500K
5.25%
5.5%
No
Yes(h)
$1,000
No
No
$3,600
$3,600
No
Yes(h)
$5,800(p)
$3,700(p)
$3,700(p)
No
$11600(p)
$3,700(p)
$3,700(p)
Mass.
5.3%
$0
>
n.a.
Michigan
4.35%offederal
adjustedgrossincome
withmodification
n.a.
Minn.(e)
Single
Couple
5.35%
>
$0
7.05%
>
$23,100
7.85%
>
$75,891
5.35%
>
$0
7.05%
>
$33,770
7.85%
>
$134,170
Mississippi
Single
3%
4%
5%
>
>
>
$0
$5K
$10K
$2,300
$6,000
$1,500
No
No
Couple
3%
4%
5%
>
>
$0
$5K
>
$10K
$4,600
$6,000
$1,500
$5,700
$2,100
$1,200
$11,400
$2,100
$1,200
Missouri(f)
Single
Couple
1.5%
2%
2.5%
3%
3.5%
4%
4.5%
5%
5.5%
6%
1.5%
2%
2.5%
3%
3.5%
4%
4.5%
5%
5.5%
6%
>
>
>
>
>
>
>
$0
$1K
$2K
$3K
$4K
$5K
$6K
>
>
>
>
>
>
$7K
$8K
$9K
$0
$1K
$2K
>
>
>
>
>
>
>
$3K
$4K
$5K
$6K
$7K
$8K
$9K
Yes(k)
Yes(h)
Montana(e,f)
Single
Couple
1%
>
$0
2%
>
$2,600
3%
>
$4,600
4%
>
$6,900
5%
>
$9,400
6%
>
$12,100
6.9%
>
$15,600
1%
>
$0
2%
>
$2,600
3%
>
$4,600
4%
>
$6,900
5%
>
$9,400
6%
>
$12,100
6.9%
>
$15,600
$3,990
$2,130
$2,130
$7,980
$2,130
$2,130
Yes(k)
No
Nebraska
Single
2.56%
3.57%
5.12%
6.84%
>
>
>
>
Couple
2.56%
>
$0
3.57%
>
$4,800
5.12%
>
$35,000
6.84%
>
$54,000
$0
$2,400
$17,500
$27K
$5,700
$118
$118
$11,400
$118
$118
n.a
n.a
n.a.
n.a.
n.a.
n.a.
n.a.
$1,000
$1,500
n.a.
$1,000
$1,500
$5,700
$3,650
$3,650
$11,400
$3,650
$3,650
No
No
No
No
No
Yes(h)
No
No
Nevada
None
n.a
NewHampshire(c)
Single
Couple
5%
>
$0
5%
>
$0
$2,400
$4,800
NewJersey
Single
1.4%
1.75%
3.5%
5.525%
6.37%
8.97%
>
>
>
>
>
>
Couple
1.40%
>
$0
1.75%
>
$20K
2.45%
>
$50K
3.50%
>
$70K
>
$80K
6.37%
>
$150K
8.97%
>
$500K
5.525%
$0
$20K
$35K
$40K
$75K
$500K
NewMexico
Single
1.7%
3.2%
4.7%
4.9%
>
>
>
>
Couple
1.7%
>
$0
3.2%
>
$8,000
4.7%
>
$16,000
4.9%
>
$24,000
$0
$5,500
$11K
$16K
NewYork(g)
Single
4%
>
$0
4.5%
>
$8K
5.25%
>
$11K
5.9%
>
$13K
7.85%
8.97%
>
>
>
$20K
$200K
$500K
4%
>
$0
4.5%
>
$16K
5.25%
>
$22K
5.9%
>
$26K
6.85%
>
$40K
7.85%
>
$300K
8.97%
>
$500K
6.85%
Couple
$7,500
n.a.
$1,000
$15,000
n.a.
$1,000
$3,000
(q)
(q)
$6,000
(q)
(q)
$5,800(p)
$3,700(p)
$3,700(p)
$11600(p)
$3,700(p)
$3,700(p)
$1,550
$1,550
No
Yes(h)
No
No
No
No
No
Yes(h)
NorthCarolina
Single
6%
7%
7.75%
>
>
>
Couple
6%
>
$0
7%
>
$21,250
7.75%
>
$100,000
$0
$12,750
$60K
NorthDakota(e)
Single
1.84%
3.44%
3.81%
4.42%
4.86%
>
>
>
>
>
Couple
1.84%
>
$0
3.44%
>
$57,700
3.81%
>
$139,350
4.42%
>
$212,300
4.86%
>
$379,150
$0
$34K
$82,400
$171,850
$373,650
Ohio
Single
0.587%
1.174%
2.348%
>
>
>
$0
$5K
$10K
n.a
Couple
2.935%
3.521%
4.109%
4.695%
5.451%
5.925%
0.587%
1.174%
2.348%
2.935%
3.521%
4.109%
4.695%
5.451%
5.925%
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
$15K
$20K
$40K
$80K
$100K
$200K
$0
$5K
$10K
$15K
$20K
$40K
$80K
$100K
$200K
n.a
$1,550
$1,550
Oklahoma
Single
0.5%
1%
2%
3%
4%
5%
5.5%
>
>
>
>
>
>
>
$0
$1,000
$2,500
$3,750
$4,900
$7,200
$8,700
$4,250
$1,000
$1,000
Couple
0.5%
>
$0
$8,500
$1,000
$1,000
1%
>
$2,000
2%
>
$5,000
3%
>
$7,500
4%
>
$9,800
5%
>
$12,200
5.5%
>
$15,000
No
No
Yes(k)
Yes(h)
Oregon(e,f,j)
Single
Couple
5%
>
$0
7%
>
$3,100
9%
>
$7,750
10.8%
>
$125,000
11%
>
5%
>
$250,000
$0
7%
>
$6,200
9%
>
$15,500
10.8%
>
$250,000
11%
>
$500,000
$1,950
$179
$179
$3,900
$179
$179
Pennsylvania
3.07%
>
$0
n.a
n.a
n.a
No
Yes(h)
$7,500
$3,500
$3,500
No
No
$15,000
$3,500
$3,500
No
No
No
No
No
No
RhodeIsland(e)
Single
Couple
3.75%
>
$0
4.75%
>
$55,000
5.99%
>
$125,000
3.75%
>
$0
4.75%
>
$55,000
5.99%
>
$125,000
SouthCarolina(e)
Single
Couple
0%
>
$0
3%
>
$2,760
4%
>
$5,520
5%
>
$8,280
6%
>
$11,040
7%
>
$13,800
0%
>
$0
3%
>
$2,760
4%
>
$5,520
5%
>
$8,280
6%
>
$11,040
7%
>
$13,800
$5,800(p)
$3,700(p)
$3,700(p)
$11600(p)
$3,700(p)
$3,700(p)
SouthDakota
None
n.a
n.a
n.a
$1,250
n.a
n.a
n.a
$2,738
$2,738
Tenn.(c)
6%
>
$0
n.a
Texas
None
n.a
Utah
5%
>
$0
(l)
Vermont(e)
Single
Couple
3.55%
>
$0
6.8%
>
7.80%
>
$34,500
$83,600
8.8%
>
$174,400
8.95%
>
$379,150
3.55%
>
$0
6.8%
>
7.80%
>
$57,650
$139,350
8.8%
>
$212,300
8.95%
>
$379,150
$5,800(p)
$3,700(p)
$3,700(p)
$11600(p)
$3,700(p)
$3,700(p)
No
No
No
No
No
No
No
No
Virginia
Single
Couple
2%
3%
5%
5.75%
2%
3%
5%
5.75%
>
>
>
>
>
>
>
>
$0
$3K
$5K
$17K
$0
$3K
$5K
$17K
$3,000
$930
$930
$6,000
$930
$930
n.a
n.a
n.a
$2,000
$2,000
n.a
$2,000
$2,000
Washington
None
n.a
WestVirginia
Single
Couple
3%
4%
4.5%
6%
6.5%
3%
4%
4.5%
6%
6.5%
>
>
>
>
>
>
>
>
>
>
$0
$10K
$25K
$40K
$60K
$0
$10K
$25K
$40K
$60K
Wisconsin(e)
Single
4.6%
>
$0
6.15%
>
$10,180
6.5%
>
$20,360
6.75%
>
$152,740
7.75%
>
$224,210
$9,410(m)
$700
$700
Couple
4.6%
>
$0
6.15%
>
$13,580
6.5%
>
$27,150
6.75%
>
$203,650
7.75%
>
$298,940
$16,940(m)
$700
$700
Wyoming
None
n.a
n.a
n.a
D.C.
Single
Couple
4%
6%
8.5%
4%
6%
8.5%
>
>
>
>
>
>
$0
$10K
$40K
$0
$10K
$40K
$2,000
$1,675
$1,675
$4,000
$1,675
$1,675
No
No
Sources:Localincometaxform,CCHStateTaxHandbook
(a)2010brackets
(b)OnJanuary12,2011,Illinoisincraseditsrateform3%to5%,retroactivetoJanuary1,2011.
(c)Appliestointerestanddividendincomeonly.
(d)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlowincometaxpayerswhichreducestheirtaxpayments.
(e)Bracketlevelsadjustedforinflationeachyear.Releasedatesfortaxbracketinflationadjustmentsvarybystateandmayfall
aftertheendoftheapplicabletaxyear.California,Iowa,andWisconsinbracketsapplytotaxyear2009.Allotherbracketslisted
arefortaxyear2010.
(f)Thesestatesallowsomeoralloffederalincometaxpaidtobedeductedfromstatetaxableincome.
(g)NewYorkaddedtwoincometaxbrackets(7.85%and8.97%),retroactivetoJanuary1,2009.Thenewrateswillbeineffect
for3years.
(h)Localratesareexcluded14stateshavecountyorcitylevelincometaxes.Ineachofthesestatestheaverageratefor
countiesandlargemunicipalities,weightedbytotalpersonalincomewithineachjurisdiction,is:0.19%inAla.0.06%inArk.
0.16%inDel.1.16%inInd.0.3%inIowa.0.76%inKy.2.98%inMd.0.44%inMich.0.12%inMo.0.09%inN.J.1.7%in
N.Y.1.82%inOhio0.36%inOre.and1.25%inPa(weightedlocalratesarefromTaxFoundationBackgroundPaper,No.60,
"2011StateBusinessTaxClimateIndex").
(j)OregonapprovedtheadditionoftwonewbracketsretroactivetoJanuary1,2009andexpiringDecember31,2011:10.8%on
Incomeover$125,000and11%onIncomeover$250,000.After2011,the10.8%ratewilldropto9.9%andthetopbracketwill
beeliminated.
(k)Deductionislimitedto$10,000forjointreturnsand$5,000forindividualsinMissouriandMontana,and
to$5,600inOregon.
(l)Thestandarddeductionsistakenintheformofanonrefundablecreditof6%ofthefederalstandardoritemizeddeduction
amount,excludingthedeductionforstateorlocalincometax.Thiscreditphasesoutat1.3centsperdollarabove$12,535of
AGI($25,070formarriedcouples).For2011thefederalstandarddeductionis$5,800forsinglefilersand$11,600forjointfilers.
(m)standarddeductionphasesouttozeroat$91,977forsingle,$104,691forjoint
(n)Standarddeductionandpersonalexemptionsarecombined:$4,500forsingleandmarriedfiling
separately$9,000marriedfilingjointlyandheadofhousehold.
(o)Thestandarddeductionis15percentofincomewithaminimumof$1,500andacapof$2,000
forsinglefilers,marriedfilingseparatelyfilersanddependentfilersearningmorethan$13,333.The
standarddeductioniscappedat$4,000formarriedfilingjointlyfilers,headofhouseholdsfilersand
qualifyingwidowersearningmorethan$26,667.
(p)Deductionorexemptiontiedtofederaltaxsystem.Federaldeductionsandexemptionsare
indexedforinflation.
(q)Federaltaxableincome(AGIlessalldeductionsandexemptions)isthestartingpointfordetermining
NorthCarolinataxableincome.FilersmustmakeanadjustmentontheNorthCarolinareturnforthe
differenceintheNCandfederalpersonalexemption.Fortaxyear2010singlefilerswithincomelessthan
$60,000($100,000formarriedfilingjointly)mustadd$1,150totheirtaxableincome.Ifthefiler's
incomeisovertheapplicablethreshold$1,650mustbeaddedtotheirtaxableincome.
(r)TaxCredit
TaxFoundation
Ph:(202)4646200
www.taxfoundation.org
StateIndividualIncomeTaxRates,AsofFebruary1,2010
Standard
State
Alabama
(b,f,h)
Federal
Deductibility
Yes
No
>
>
>
2.59%
2.88%
3.36%
4.24%
4.54%
>
>
>
>
>
Arkansas
(d,e,h)
1%
>
2.5%
3.5%
4.5%
6%
7%
>
>
>
>
>
1.25%
>
California
(b,e,l)
No
2.25%
4.25%
6.25%
8.25%
9.55%
10.55%
Colorado
No
Connecticut No
(b,m)
No
No
Single
Dependents
>
>
>
None
$4,000
$1,500
$300
n.a
n.a
n.a
n.a
$4,677
$9,354
$2,100
$2,100
$2,000
$4,000
$23(t)
$23(t)
$3,637
$7,274
$98(t)
$98(t)
n.a
n.a
n.a
n.a
n.a
n.a
$13,000
(d)
$0
$3,250
$6,500
$110(t)
$110(t)
n.a
n.a
n.a
n.a
$0
$7,168
$16,994
$26,821
$37,233
$47,055
$1M
$0
$10K
$500K
2.2%
>
>
>
>
>
>
$2,000
$0
$3,900
$7,800
$11,700
$19,600
$32,600
3%
3.9%
4.8%
5.2%
5.55%
6.95%
Florida
>
>
>
>
>
>
$0
$10K
$25K
$50K
$150K
4.63%offederal
taxableincome
5%
6.5%
Delaware
(h)
$0
$500
$3,000
None
Arizona(b) No
No
Joint
2%
4%
5%
Alaska
Brackets
(a)
Single
Rates
PersonalExemptions
$2K
$5K
$10K
$20K
$25K
$60K
Georgia(b) No
1%
2%
3%
4%
5%
6%
>
>
>
>
>
>
$0
$750
$2,250
$3,750
$5,250
$7,000
$2,300
$3,000
$2,700
$3,000
Hawaii(b) No
1.4%
3.2%
5.5%
6.4%
6.8%
7.2%
7.6%
7.9%
8.25%
9%
10%
11%
>
>
>
>
>
>
>
>
>
>
>
>
$0
$2,400
$4,800
$9,600
$14,400
$19,200
$24
$36K
$48K
$150K
$175K
$200K
$2,000
$4,000
$1,040
$1,040
Idaho(b,e) No
1.6%
3.6%
4.1%
5.1%
6.1%
7.1%
7.4%
7.8%
>
>
>
>
>
>
>
>
$0
$1,323
$2,642
$3,963
$5,284
$6,604
$9,907
$26,418
$5,700
$11,400
$3,650
$3,650
Illinois
No
3%offederal
adjustedgrossincome
withmodification
n.a
n.a
$2,000
$2,000
Indiana(h) No
3.4%offederal
adjustedgrossincome
withmodification
n.a
n.a
$1,000
Iowa(e,f,
h)
0.36%
Yes
Kansas(b) No
$1,750
0.72%
2.43%
4.5%
6.12%
6.48%
6.8%
7.92%
8.98%
>
>
>
>
>
>
>
>
>
3.5%
6.25%
6.45%
>
>
>
$4,310
$1,500
$1,780
$4,390
$2,250
$2,250
$0
$1,407
$2,814
$5,628
$12,663
$21,105
$28,140
$42,210
$63,315
$0
$15K
$30K
$3,000
$6,000
Kentucky
(h)
No
2%
3%
4%
5%
5.8%
6%
Louisiana
(b,f)
Yes
No
$2,190
$20
$20
n.a.
n.a.
$4,500
(u)
$1,000
$9,500
$2,850
$2,850
$2,000(v) $4,000(v)
$3,200
$3,200
$0
$12,500
$50,000
6.5%
>
>
$0
$250K
3%
4%
4.75%
5%
5.25%
5.5%
6.25%
>
>
>
>
>
>
>
>
$0
$1K
$2K
$3K
$150K
$300K
$500K
$1M
>
6.85%
Maryland
(b,h)
>
>
>
$2,190
$0
$3K
$4K
$5K
$8K
$75K
2%
4%
6%
Maine(b,e) No
>
>
>
>
>
>
2%
Mass.
No
5.3%
Michigan
(h)
No
4.35%offederal
$0
$5,700
n.a.
n.a.
$4,400
$1,000
n.a.
n.a.
$3,600
$3,600
$5,450
(w)
$10,900
(w)
$3,500
(w)
$3,500(w)
$4,600
$6,000
$1,500
$11,400
$2,100
$1,200
adjustedgrossincome
withmodification
Minn.(b,e) No
5.35%
$0
7.05%
7.85%
>
>
>
Mississippi No
3%
4%
5%
>
>
>
$0
$5K
$10K
$2,300
Missouri(f, Yes(p)
h)
1.5%
>
>
>
>
>
>
>
>
>
>
$0
$1K
$2K
$3K
$4K
$5K
$6K
$7K
$8K
$9K
$5,700
2%
2.5%
3%
3.5%
4%
4.5%
5%
5.5%
6%
$22,770
$74,780
Montana(e, Yes(p)
f)
1%
2%
3%
4%
5%
6%
6.9%
Nebraska
(b)
No
No
New
No
Hampshire
(c)
NewJersey No
(b,h)
5%
No
No
$0
$2,400
$17,500
$27K
$5,700
>
$118
$118
n.a
n.a
n.a
n.a
$2,400
$4,800
n.a.
n.a.
n.a.
$1,000
$1,500
$11,400
$3,650
$3,650
$7,500
$15,000
n.a.
$1,000
$3,000
$6,000
(x)
(x)
$0
n.a.
>
>
>
>
>
>
$0
$20K
$35K
$40K
$75K
$500K
>
>
>
>
$0
$5,500
$11K
$16K
>
>
>
>
>
>
>
$0
$8K
$11K
$13K
$20K
$200K
$500K
4%
6%
7%
7.75%
>
>
>
$0
$12,750
$60K
$2,400(q)
$11,400
1.7%
4.5%
5.25%
5.9%
6.85%
7.85%
8.97%
North
Carolina
(b,k)
>
>
>
>
1.4%
3.2%
4.7%
4.9%
NewYork
(b,h,j)
$1,750
None
1.75%
3.5%
5.525%
6.37%
8.97%
New
No
Mexico(b)
$0
$2,600
$4,500
$6,900
$9,300
$12,000
$15,400
2.56%
3.57%
5.12%
6.84%
Nevada
$3,500 $2,110(q)
>
>
>
>
>
>
>
$5,700
North
No
Dakota(b,
e)
Ohio(h)
No
Oklahoma No
(b)
1.84%
$3,650
>
>
>
>
>
$0
$34K
$82,400
$171,850
$373,650
$5,700
0.587%
1.174%
2.348%
2.935%
3.521%
4.109%
4.695%
5.451%
5.925%
>
>
>
>
>
>
>
>
>
$0
$5K
$10K
$15K
$20K
$40K
$80K
$100K
$200K
n.a
n.a
$1,550
$1,550
$4,250
$8,500
$1,000
$1,000
$3,895
$176
$176
n.a
n.a
n.a
$11,400
$3,650
$3,650
$11,400
$3,650
$3,650
0.5%
$0
>
>
>
>
>
>
>
5%
7%
9%
10.8%
11%
Pennsylvan No
ia(h)
3.07%
Rhode
No
Island(b,e,
g)
3.75%
$1,000
$2,500
$3,750
$4,900
$7,200
$8,700
$0
>
>
>
>
>
$1,945
$3,050
$7,650
$125K
$250K
$0
n.a
>
7%
7.75%
9%
9.9%
South
No
Carolina(e)
$3,650
3.44%
3.81%
4.42%
4.86%
1%
2%
3%
4%
5%
5.5%
Oregon(b, Yes(p)
e,f,h,I,n)
$11,400
>
>
>
>
>
0%
3%
4%
5%
6%
7%
$0
$34K
$82,400
$171,850
$373,650
$5,700
$0
>
>
>
>
>
>
$5,700
$2,740
$5,480
$8,220
$10,960
$13,700
South
Dakota
No
Tenn.(c)
No
Texas
No
Utah
No
Vermont(b, No
e,o)
Virginia
No
None
6%
No
5%
No
D.C.
No
$0
n.a
n.a
n.a
n.a
$1,250
n.a
n.a
n.a
n.a
n.a
(r)
(r)
$2,738
$2,738
$11,400
$3,650
$3,650
$0
$34K
$82,400
$171,850
$373,650
$5,700
7%
8.25%
8.9%
8.95%
>
>
>
>
>
2%
3%
5%
5.75%
>
>
>
>
$0
$3K
$5K
$17K
$3,000
$6,000
$930
$930
n.a
n.a
n.a
n.a
n.a
n.a
$2,000
$2,000
$700
$700
None
3%
>
>
>
>
>
$0
$10K
$25K
$40K
$60K
4.6%
6.15%
6.5%
6.75%
7.75%
Wyoming
>
n.a
3.55%
4%
4.5%
6%
6.5%
Wisconsin No
(b,e)
$0
None
Washington No
West
Virginia
>
n.a
>
>
>
>
>
$0 $9,440(s)$17,010(s)
$10,220
$20,440
$153,280
$225K
None
4%
6%
8.5%
>
>
>
n.a
$0
$10K
$40K
$2,000
n.a
$4,000
n.a
$1,675
(a)Appliestosingletaxpayersandmarriedpeoplefilingseparately.Somestatesincrease
bracketwidthsforjointfilers.Seenote(b).
(b)Somestateseffectivelydoublebracketwidthsformarriedcouplesfilingjointly(AL,AZ,CT,
HI,ID,KS,LA,ME,NE,OR).NYdoublesallexceptthetoptwobracketsthe$200Kbracketis
increasedto$300K.CAdoublesallbracketwidthsexceptthe$1,000,000bracket.Some
statesincrease,butdon'tdouble,allorsomebracketwidthsforjointfilers(GA,MN,NM,NC,
ND,OK,RI,VT,WI).MDdecreasessomeofitsbracketwidthsandincreasesothers.NJadds
a2.45%rateanddoublessomebracketwidths.
n.a
$1,675
(c)Appliestointerestanddividendincomeonly.
(d)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlowincometaxpayers
whichreducestheirtaxpayments.
(e)Bracketlevelsadjustedforinflationeachyear.Releasedatesfortaxbracketinflation
adjustmentsvarybystateandmayfallaftertheendoftheapplicabletaxyear.California,
Iowa,andWisconsinbracketsapplytotaxyear2009.Allotherbracketslistedarefortaxyear
2010.
(f)Thesestatesallowsomeoralloffederalincometaxpaidtobedeductedfromstatetaxable
income.
(g)Residentsmaychoosebetweenthisratescheduleoraflattaxwithnoexemptionsor
deductions,leviedatarateof6%in2010and5.5%in2011andbeyond.
(h)Localratesareexcluded14stateshavecountyorcitylevelincometaxes.Ineachof
thesestatestheaveragerateforcountiesandlargemunicipalities,weightedbytotalpersonal
incomewithineachjurisdiction,is:0.19%inAla.0.06%inArk.0.16%inDel.1.16%inInd.
0.3%inIowa.0.76%inKy.2.98%inMd.0.44%inMich.0.12%inMo.0.09%inN.J.1.7%
inN.Y.1.82%inOhio0.36%inOre.and1.25%inPa(weightedlocalratesarefromTax
FoundationBackgroundPaper,No.58,"2009StateBusinessTaxClimateIndex").
(j)NewYorkaddedtwoincometaxbrackets(7.85%and8.97%),retroactivetoJanuary1,
2009.Thenewrateswillbeineffectfor3years.
(k)NorthCarolinaaddedataxsurchargeof2%onthosewithincomesover$60,000and3%
onthosewithincomesover$150,000,retroactivetoJanuary1,2009andexpiringDecember
31,2009.
(l)Californiaadded0.25%toeachincometaxbracket,retroactivetoJanuary1,2009and
expiringDecember31,2010.
(m)Connecticutaddedanewtopbracketof6.5%onincomeover$500,000,retroactiveto
January1,2009.
(n)OregonapprovedtheadditionoftwonewbracketsretroactivetoJanuary1,2009and
expiringDecember31,2011:10.8%onIncomeover$125,000and11%onIncomeover
$250,000.After2011,the10.8%ratewilldropto9.9%andthetopbracketwillbeeliminated.
(o)Vermontreducedincometaxesslightlyacrosstheboard,retroactivelytoJanuary1,2009.
Thetopratedroppedfrom9.5%to9.4%.Theywereloweredagainacrosstheboardon
January1,2010thetopratefellto8.95%
(p)Deductionislimitedto$10,000forjointreturnsand$5,000forindividualsinMissouriand
Montana,and
to$5,600inOregon.
(q)Personalexemptionis$3,600fortwodependents,$4,800forthreeormore.
(r)Thestandarddeductionsistakenintheformofanonrefundablecreditof6%ofthefederal
standardoritemizeddeductionamount,excludingthedeductionforstateorlocalincometax.
Thiscreditphasesoutat1.3centsperdollarabove$12,000ofAGI($24,000formarried
couples).For2008thefederalstandarddeductionis$5,700forsinglefilersand$11,400for
jointfilers.
(s)standarddeductionphasesouttozeroat$92,500forsingle,$105,105forjoint
(t)TaxCredit
(u)Standarddeductionandpersonalexemptionsarecombined:$4,500forsingleandmarried
filingseparately$9,000marriedfilingjointlyandheadofhousehold.
(v)Thestandarddeductionis15percentofincomewithaminimumof$1,500andacapof
$2,000forsinglefilers,marriedfilingseparatelyfilersanddependentfilersearningmorethan
$13,333.Thestandarddeductioniscappedat$4,000formarriedfilingjointlyfilers,headof
householdsfilersandqualifyingwidowersearningmorethan$26,667.
(w)Deductionorexemptiontiedtofederaltaxsystem.Federaldeductionsandexemptionsare
(x)Federaltaxableincome(AGIlessalldeductionsandexemptions)isthestartingpointfor
determiningNorthCarolinataxableincome.FilersmustmakeanadjustmentontheNorth
CarolinareturnforthedifferenceintheNCandfederalpersonalexemption.Fortaxyear2008
singlefilerswithincomelessthan$60,000($100,000formarriedfilingjointly)mustadd
$1,000totheirtaxableincome.Ifthefiler'sincomeisovertheapplicablethreshold$1,500
mustbeaddedtotheirtaxableincome.
TaxFoundation
Ph:(202)4646200
StateIndividualIncomeTaxRates,2009
LocalRatesExcluded
AsofJuly1,2009
(2009snoteworthychangesinbold)
State
Alabama(x)
Federal
Deduct
ibility
Yes
Alaska
Arizona
No
No
Arkansas(x)
No
California
No
Colorado
No
Conn.
No
Delaware(x)
No
Florida
Georgia
No
No
Hawaii
No
MarginalRatesandTax
BracketsforSingle
Filers(a)
2%>$0
4%>$500
5%>$3K
(s)
None
2.59%>$0
2.88%>$10K
3.36%>$25K
4.24%>$50K
4.54%>$150K
(s)
1%>$0
2.5%>$3,800
3.5%>$7,600
4.5%>$11,400
6%>$19,000
7%>$31,700
(i)(n)(s)
1.25%>$0
2.25%>$7,168
4.25%>$16,994
6.25%>$26,821
8.25%>$37,233
9.55%>$47,055
10.55%>$1,000,000
(n)(s)(y)
4.63%offederal
taxableincome
6.5%>$500,000(ii)
3.0%>$0
5.0%>$10,000
(s)
2.2%>$2,000
3.9%>$5,000
4.8%>$10,000
5.2%>$20,000
5.55%>$25,000
6.95%>$60,000
(s)(hh)
none
1%>$0
2%>$750
3%>$2,250
4%>$3,750
5%>$5,250
6%>$7,000
(s)
1.4%>$0
StandardDeduction
PersonalExemptions(b)
Single
$2,000
Single
$1,500
Joint
$4,000
Dependents
$300
n.a
n.a
n.a
$4,521(n) $9,042(n) $2,100
n.a
$2,100
$2,000
$23(c)
$4,000
$23(c)
$3,692(n) $7,384(n) $99(c)(n)
$309(c)(n)
n.a
n.a
n.a
n.a
n.a
n.a
$13,000(d) $0
$3,250
$6,500
$110(c)
$110(c)
n.a
$2,300
n.a
$3,000
n.a
$2,700
n.a
$3,000
$2,000
$4,000
$1,040
$1,040
Idaho
No
Illinois
No
Indiana(x)
No
Iowa(x)
Yes
Kansas
No
Kentucky(x)
No
Louisiana
Yes
Maine
No
3.2%>$2,400
5.5%>$4,800
6.4%>$9,600
6.8%>$14,400
7.2%>$19,200
7.6%>$24,000
7.9%>$36,000
8.25%>$48,000
9%>$150,000
10%>$175,000
11%>$200,000
(s)(z)
1.6%>$0
3.6%>$1,272
4.1%>$2,544
5.1%>$3,816
6.1%>$5,088
7.1%>$6,360
7.4%>$9,540
7.8%>$25,441
(n)(s)
3%offederal
adjustedgrossincome
withmodification
3.4%offederal
adjustedgrossincome
withmodification
0.36%>$0
0.72%>$1,407
2.43%>$2,814
4.5%>$5,628
6.12%>$12,663
6.48%>$21,105
6.8%>$28,140
7.92%>$42,210
8.98%>$63,315
(n)(s)
3.5%>$0
6.25%>$15,000
6.45%>$30,000
(s)
2%>$0
3%>$3,000
4%>$4,000
5%>$5,000
5.8%>$8,000
6%>$75,000
(s)
2%>$0
4%>$12,500
6%>$50,000
(s)
2%>$0
4.5%>$5,050
7%>$10,050
8.5%>$20,150
(n)(s)(aa)
$5,450(o) $10,900(o) $3,500
$3,500
(o)(e)
(o)(e)
n.a
n.a
$2,000
$2,000
n.a
n.a
$1,000
$2,500(g)
$1,750(n) $4,310(n) $40(c)
$40(c)
$5,450
$2,250
$10,900
$2,250
$2,100(n) $2,100(n) $20(c)
n.a.
n.a.
$20(c)
$4,500(j) $1,000
$5,450(n) $9,100(n) $2,850
$2,850
Maryland(x)
No
Mass.
Michigan(x)
No
No
2%>$0
3%>$1,000
4%>$2,000
4.75%>$3,000
5%>$150,000
5.25%>$300,000
5.5%>$500,000
6.25%>$1,000,000
(s)
5.3%and12%(w)
4.35%offederal
No
adjustedgrossincome
withmodification
5.35%>$0
Minn.
Mississippi
No
Missouri(x)
Yes(p)
Montana
Yes(r)
Nebraska
No
Nevada
No
New
No
Hampshire
NewJersey(x) No
7.05%>$22,730
7.85%>$74,650
(n)(s)
3%>$0
4%>$5,000
5%>$10,000
(s)
1.5%>$0
2%>$1,000
2.5%>$2,000
3%>$3,000
3.5%>$4,000
4%>$5,000
4.5%>$6,000
5%>$7,000
5.5%>$8,000
6%>$9,000
(s)
1%>$0
2%>$2,600
3%>$4,600
4%>$7,000
5%>$9,500
6%>$12,200
6.9%>$15,600
(n)(s)
2.56%>$0
3.57%>$2,400
5.12%>$17,500
6.84%>$27,000
(s)
none
5%>$0
(f)
1.4%>$0
1.75%>$20,000
3.5%>$35,000
5.525%>$40,000
6.37%>$75,000
8.0%>$400,000
10.25%>$500,000
$2,000(k) $4,000(k) $3,200
n.a.
n.a.
n.a.
n.a.
$3,200
$4,400
$1,000
$3,500(o) $3,500(o)(q)
$5,450(o) $10,900(o) $3,500(o) $3,500(o)
$2,300
$4,600
$6,000
$1,500
$5,450(o) $10,900(o) $2,100
$1,200
$4,010(n) $8,020(n) $2,140(n) $2,140(n)
$5,450(n) $10,900(n) $106(c)
$106(c)
n.a
$2,400
n.a
$4,800
n.a
n.a.
n.a
n.a.
n.a.
n.a.
$1,000
$1,500
NewMexico
No
NewYork(x)
No
North
Carolina
No
NorthDakota
No
Ohio(x)
No
Oklahoma
No
Oregon(x)
Yes(t)
Penn.(x)
Rhode
Island
No
No
10.75%>$1,000,000
(s)(dd)
1.7%>$0
3.2%>$5,500
4.7%>$11,000
4.9%>$16,000
(s)
4%>$0
4.5%>$8,000
5.25%>$11,000
5.9%>$13,000
6.85%>$20,000
7.85%>$200,000
8.97%>$500,000
(s)(bb)
6%>$0
7%>$12,750
7.75%>$60,000
(s)
1.84%>$0
3.44%>$33,950
3.81%>$82,250
4.42%>$171,550
4.86%>$372,950
(s)(gg)
0.587%>$0
1.174%>$5,000
2.348%>$10,000
2.935%>$15,000
3.521%>$20,000
4.109%>$40,000
4.695%>$80,000
5.451%>$100,000
5.925%>$200,000
(s)
0.5%>$0
1%>$1,000
2%>$2,500
3%>$3,750
4%>$4,900
5%>$7,200
5.5%>$8,700
(s)
5%>$0
7%>$3,050
9%>$7,600
10.8%>$125K
11%>$250K
(n)(s)(ee)
3.07%>$0
3.75%>$0
7%>$33,950
7.75%>$82,250
9%>$171,550
9.9%>$372,950
(n)(s)(u)
$5,450(o) $10,900(o) $3,500(o) $3,500(o)
$7,500
$15,000
n.a.
$1,000
$3,000
$6,000
(l)
(l)
$5,450(o) $10,900(o) $3,500(o) $3,500(o)
n.a
n.a
$1,450(e) $1,450(e)(n)
(n)
$4,250
$8,500
$1,000
$1,000
$1,865(n) $3,735(n) $169(c)(n) $169(c)(n)
n.a
n.a
$5,450(o) $9,100
n.a
n.a
$3,500(o) $3,500(o)
South
Carolina
No
$5,450(o) $10,900(o) $3,500(o) $3,500(o)
No
0%>$0
3%>$2,670
4%>$5,340
5%>$8,010
6%>$10,680
7%>$13,350
(n)(s)
none
South
Dakota
Tenn.
Texas
Utah
n.a
n.a
n.a
No
No
No
6%>$0(f)
none
5%>$0
n.a
n.a
(v)
n.a
n.a
(v)
$1,250
n.a
n.a
n.a
$2,625(m) $2,625(m)
Vermont
No
3.55%>$0
7.0%>$33,950
8.25%>$82,250
8.9%>$171,550
9.4%>$372,950
(n)(s)(cc)
Virginia
No
2%>$0
3%>$3,000
5%>$5,000
5.75%>$17,000
(s)
Washington
No
none
WestVirginia
No
3%>$0
4%>$10,000
4.5%>$25,000
6%>$40,000
6.5%>$60,000
(s)
Wisconsin
No
4.60%>$0
6.15%>$10,220
6.50%>$20,440
6.75%>$153,280
7.75%>$225K
(n)(s)(ff)
Wyoming
No
none
D.C.
No
4%>$0
6%>$10,000
8.5%>$40,000
(s)
Note:Boldindicatesnotablechangesfor2009.
n.a
$5,450(o) $10,900(o) $3,500(o) $3,500(o)
$3,000
$6,000
$930
$930
n.a
n.a
n.a
n.a
n.a
$2,000
n.a
$2,000
$8,960(h) $16,140(h) $700
$700
n.a
$4,200
n.a
$1,750
n.a
$4,200
n.a
$1,750
(a)Appliestosingletaxpayersandmarriedpeoplefilingseparately.Somestatesincrease
bracketwidthsforjointfilers.Seenote(s)
(b)Marriedjointfilersgenerallyreceivedoublethesingleexemption.
(c)TaxCredit.
(d)Maximumequals$13,500.Valuedecreasesasincomeincreases.Thereisa$1,000reduction
intheexemptionforevery$1,000ofCTAGIover$27,000.
(e)Taxpayersreceivea$20taxcreditperexemptioninadditiontothenormalexemptionamount.
CalledtheGroceryCreditinIdaho.
(f)Appliestointerestanddividendincomeonly.
(g)$2,500exemptionisforeachdependentchild.Ifthedependentisnotthetaxpayer'schildthe
exemptionis$1,000.
(h)Deductionphasesouttozeroforsinglefilersat$87,500andjointfilersat$99,736.
(i)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlowincometaxpayersthat
reducestheirtaxpayments.
(j)Standarddeductionandpersonalexemptionsarecombined:$4,500forsingleandmarriedfiling
(k)Thestandarddeductionis15percentofincomewithaminimumof$1,500andacapof$2,000
(l)Federaltaxableincome(AGIlessalldeductionsandexemptions)isthestartingpointfordetermining
NorthCarolinataxableincome.FilersmustmakeanadjustmentontheNorthCarolinareturnforthe
differenceintheNCandfederalpersonalexemption.Fortaxyear2008singlefilerswithincomelessthan
$60,000($100,000formarriedfilingjointly)mustadd$1,000totheirtaxableincome.Ifthefiler's
incomeisovertheapplicablethreshold$1,500mustbeaddedtotheirtaxableincome.
(m)Threequartersofthefederalexemption.
(n)Valuesadjustedforinflationeachyear.Releasedatesfortaxbracketinflationadjustmentsvaryby
stateandmayfallaftertheendofthetaxyearinquestion.Idaho,Montana,andSouthCarolinabrackets
applytotaxyear2008.Allotherbracketslistedarefortaxyear2009.
(o)Deductionorexemptiontiedtofederaltaxsystem.Federaldeductionsandexemptionsare
(p)Federaltaxdeductionlimitedto$5,000or$10,000.
(q)Additional$600exemptionperdependentunder18yearsold.
(r)Availableonlyifitemizingdeductions.
(s)Somestateseffectivelydoublethebracketwidthsforjointfilers(AL,AZ,CT,HI,ID,KS,LA,ME,
NE,OR).CAdoublesallbracketwidthsexceptthe$1,000,000bracket.Somestatesincrease,
butdon'tdouble,allorsomebracketwidthsforjointfilers(GA,MN,NM,NC,ND,NY,OK,RI,VT,WI).Some
statesdonotadjusttheirbracketsforjointfilers(AR,DE,IA,KY,MS,MO,MT,OH,SC,VA,WV,DC).
Ofthesestates,somepermitmarriedcouplestofileseparatelytoavoidamarriagepenalty,and
someallowjointfilerstomakeanadjustmenttoreducetheirtaxafteritiscalculated.MDdecreases
someofitsbracketwidthsandincreasesothers.NJaddsa2.45%rateanddoublessomebracketwidths.
(t)Deductionlimitedtonomorethan$5,600.
(u)Taxpayerscalculatetaxunderaflattaxsystemandpaythelesseroftheliability.Theflattax
appliestoalltypesofincomewithnoexemptionsordeductionsandtreatscapitalincomeaswages.
Theflattaxratesare7.5percentfor20077percentfor20086.5percent
for20096percentfor2010and5.5percentfor2011andbeyond.
(v)Thestandarddeductionsistakenintheformofanonrefundablecreditof6%ofthefederalstandardor
itemizeddeductionamount,excludingthedeductionforstateorlocalincometax.Thiscreditphases
outat1.3centsperdollarabove$12,000ofAGI($24,000formarriedcouples).For2008thefederal
standarddeductionis$5,450forsinglefilersand$10,900forjointfilers.
(w)The12%rateappliestoshorttermcapitalgains,longandshorttermcapitalgains
oncollectiblesandpre1996installmentsalesclassifiedascapitalgainincome
forMassachusettspurposes.Taxpayershavethechoiceofpayinganoptionalhigherrateof5.85%.
(x)Localratesareexcluded14stateshavecountyorcitylevelincometaxes.Ineachofthese
statestheaveragerateforallcountiesandcities,weightedbytotalpersonalincomewithin
eachjurisdiction,is:0.19%inAlabama0.06%inArk.0.16%inDel.1.16%inInd.0.3%inIowa.
0.76%inKy.2.98%inMd.0.44%inMich.0.12%inMo.0.09%inN.J.1.7%inN.Y.1.82%inOhio
0.36%inOre.and1.25%inPa.
(y)Californiaadded0.25%toeachincometaxrateinFeb.2009asaresultofthe2009
budgetagreementthenewratesareretroactivetoJanuary1,2009andexpiringonDecember31,2010
(z)Hawaiiaddedthreenewincometaxbrackets(9%,10%,and11%)inMay2009,retroactive
toJanuary1,2009.
(aa)Maine'sindividualincometaxratesarescheduledtochangein2010.EffectiveJanuary1,2010
theexistingratesarerepealedandreplacedwithtworates:6.5%onincomeupto$250K,and
6.85%onincomeover$250K.
(bb)NewYorkaddedtwoincometaxbrackets(7.85%and8.97%),retroactivetoJanuary1,2009.
Thenewratesareineffectfor3years.
(cc)TheVermontlegislaturereducedeachoftheincometaxratesinthe2009session,retroactive
toJanuary1,2009.
(dd)NewJerseyaddedthreenewratesonincomeover$400,000thatwillapplyonlytotaxyear2009.After
2009,thetaxrateswillreverttotheirpreviousstructureof6.37%onincomeover$75,000and8.97%on
incomeover$500,000.
(ee)Oregonaddedtwoincometaxrates(10.8%onincomeover$125Kand11%onincomeover$250K)
thatapplytotaxyearsbeginningonorafterJanuary1,2009,andbeforeJanuary1,2012.OnJanuary1,
2012,the10.8%ratewillbereducedto9.9%andthe11%willbeeliminated.
(ff)WisconsinaddedonenewrateinJune2009,retroactivetoJanuary1,2009:7.75%onincomeover$225K.
(gg)NorthDakotareducedallincometaxratesinMay2009,retroactivetoJanuary1,2009.
(hh)TheDelawarelegislatureincreasedthetopincometaxratefrom5.95%to6.95%inJuly2009,
retroactivetoJanuary1,2009.
(ii)EnactedSept.8,2009,retroactivetoJanuary1,2009
Source:TaxFoundationstatetaxformsandinstructions
TaxFoundation
Ph:(202)4646200
StateIndividualIncomeTaxRates,2008
LocalRatesExcluded
AsofJan1,2008(exceptwherenoted)
State
Alabama
Federal
MarginalRatesand
Deductibility TaxBracketsfor
Yes(t)
2%>$0
4%>$500
StandardDeduction
Single
Joint
$2,000
$4,000
PersonalExemptions(b)
Single
Dependents
$1,500
$300
5%>$3K
Alaska
Arizona
No
No
None
2.59%>$0
n.a
$5,450(r)
n.a
n.a
$10,890(r) $2,100
n.a
$2,300
$2,000
$4,000
$22(c)
$22(c)
$3,516(r)
$7,032(r)
$94(c)(r)
$294(c)(r)
n.a
n.a
n.a
n.a
$12,625
(e)
$0
$6,500
$110(c)
$110(c)
2.88%>$10K
3.36%>$25K
4.24%>$50K
4.54%>$150K
Arkansas
No
1%>$0
2.5%>$3,600
3.5%>$7,200
4.5%>$10,800
6%>$18,000
7%>$30,100
(k),(r),(y)
California
No
Colorado
No
Conn.
No
1.0>$0
2%>$6,828
4%>$16,186
6%>$25,545
8%>$35,461
9.3%>$44,815
10.3%>$1,000,000
(r),(y)
4.63%offederaltaxable n.a
income
3.0%>$0
n.a
5.0%>$10,000
Delaware
No
2.2%>$2,000
3.9%>$5,000
4.8%>$10,000
5.2%>$20,000
$3,250
5.55%>$25,000
5.95%>$60,000(y)
Florida
Georgia
No
No
none
1%>$0
2%>$750
3%>$2,250
n.a
$2,300
n.a
$3,000
n.a
$2,700
n.a
$3,000
$1,500
$1,900
$1,040
$1,040
$5,350(s)
$10,700(s) $3,400
$3,400
4%>$3,750
5%>$5,250
6%>$7,000(y)
Hawaii
No
1.4%>$0
3.2%>$2,400
5.5%>$4,800
6.4%>$9,600
6.8%>$14,400
7.2%>$19,200
7.6%>$24,000
7.9%>$36,000
8.25%>$48,000
Idaho
No
1.6%>$0
3.6%>$1,198
(s)(g)
(s)(g)
4.1%>$2,396
5.1%>$3,594
6.1%>$4,793
7.1%>$5,991
7.4%>$8,986
7.8%>$23,963(r)
Illinois
No
Indiana
No
Iowa
Yes
3%offederal
adjustedgrossincome
withmodification
3.4%offederal
adjustedgrossincome
withmodification
0.36%>$0
0.72%>$1,343
2.43%>$2,686
4.5%>$5,372
6.12%>$12,087
6.48%>$20,145
6.8%>$26,860
7.92%>$40,290
n.a
n.a
$2,000
$2,000
n.a
n.a
$1,000
1000(i)
$1,750(r)
$4,310(r)
$40(c)
$40(c)
Kansas
No
8.98%>$60,435
(r),(y)
3.5%>$0
6.25%>$15,000
$3,000
$6,000
$2,250
$2,250
$2,050(r)
$2,050(r)
$20(c)
$20(c)
n.a.
n.a.
$4,500(l) $1,000
$5,450(r)
$9,100(r)
$2,850
$2,850
$2,000(m) $4,000(m) $2,400
$2,400
6.45%>$30,000
Kentucky
No
2%>$0
3%>$3,000
4%>$4,000
5%>$5,000
5.8%>$8,000
6%>$75,000(y)
Louisiana
Yes
2%>$0
4%>$25,000
6%>$50,000
Maine
No
2%>$0
4.5%>$4,750
7%>$9,450
8.5%>$18,950(r)
Maryland
No
2%>$0
3%>$1,000
4%>$2,000
4.75%>$3,000(y)
5.25%>$125,000
5.5%>$150,000
5.75%>$200,000
(f),(y)
Mass.
Michigan
No
No
Minn.
No
Mississippi
No
5.3%and12%(ff)
4.35%offederal
adjustedgrossincome
withmodification(ee)
5.35%>$0
7.05%>$21,310
7.85%>$69,990
(r),(y)
3%>$0
4%>$5,000
n.a.
n.a.
n.a.
n.a.
$1,000
$4,125
$3,300(s) $3,300(s)(v)
$5,350(s)
$10,700(s) $3,400(s) $3,400(s)
$2,300
$4,600
$6,000
$1,500
$5,150(s)
$10,300(s) $2,100
$1,200
5%>$10,000(y)
Missouri
Yes(u)(t)
1.5%>$0
2%>$1,000
2.5%>$2,000
3%>$3,000
3.5%>$4,000
4%>$5,000
4.5%>$6,000
5%>$7,000
5.5%>$8,000
6%>$9,000(y)
Montana
Yes(w)
1%>$0
2%>$2,499
$3,810(r)
$7,620(r)
$2,040(r) $2,040(r)
$5,350(r)
$10,700(r) $106
(c)(n)
$106(c)(n)
n.a
2400
n.a
4800
n.a
n.a.
n.a
n.a.
n.a.
n.a.
$1,000
$1,500
$5,150(s)
$10,300(s) $3,300(s) $3,300(s)
$7,500
$15,000
n.a.
$3,000
$6,000
$1,300(o) $1,300(o)(r)
(r)
3%>$4,399
4%>$6,599
5%>$8,999
6%>$11,599
6.9%>$14,899
(r),(y)
Nebraska
No
2.56%>$0
3.57%>$2,400
5.12%>$17,500
6.84%>$27,000
Nevada
New
Hampshire
No
No
NewJersey
No
(x),(y)
none
5%>$0(h)
1.4%>$0
1.75%>$20,000
3.5%>$35,000
5.525%>$40,000
6.37%>$75,000
8.97%>$500,000
NewMexico
No
NewYork
No
(y)
1.7%>$0
3.2%>$5,500
4.7%>$11,000
5.3%>$16,000
(s)
4%>$0
4.5%>$8,000
$1,000
5.25%>$11,000
5.9%>$13,000
6.85%>$20,000
North
Carolina
No
6%>$0
7%>$12,750
7.75%>$60,000
8%>$120,000
(y)(dd)
NorthDakota No
2.1%>$0
$5,350(s)
$10,700(s) $3,400(s) $3,400(s)
n.a
n.a
$1,450(g) $1,450(g)(r)
(r)
$2,000
$3,000
$1,000
$165(c)(r) $165(c)(r)
3.92%>$31,850
4.34%>$77,100
5.04%>$160,850
5.54%>$349,700
(r),(y)
Ohio
No
0.649%>$0
1.299%>$5,000
2.598%>$10,000
3.247%>$15,000
3.895%>$20,000
4.546%>$40,000
5.194%>$80,000
6.031%>$100,000
6.555%>$200,000
(y)
Oklahoma
No(d)
0.5%>$0
1%>$1,000
$1,000
2%>$2,500
3%>$3,750
4%>$4,900
5%>$7,200
5.65%>$8,700(y)
Oregon
Yes(z)
5%>$0
7%>$2,850
9%>$7,150(r)
$1,850(r)
$3,650(r)
Penn.
Rhode
Island
No
No
3.07%>$0
3.75%>$0
7%>$31,850
7.75%>$77,100
9%>$160,850
9.9%>$349,700
(y)(aa)
n.a
$5,350(s)
n.a
n.a
n.a
$10,700(s) $3,400(s) $3,400(s)
South
Carolina
No
2.5%>$0
3%>$2,630
4%>$5,260
$5,350(s)
$10,700(s) $3,400(s) $3,400(s)
5%>$7,890
6%>$10,520
7%>$13,150
(r),(y)
South
Dakota
Tenn.
No
none
n.a
n.a
n.a
n.a
No
6%>$0(h)
n.a
n.a
$1,250
n.a
Texas
Utah
No
Yes(bb)
none
5%>$0(cc)
n.a
n.a
n.a
n.a
$5,450(s) $10,900(s) $2,625(q) $2,475(q)
Vermont
No
3.6%>$0
$5,350(s)
$10,700(s) $3,400(s) $3,400(s)
$3,000
$6,000
$900
$900
n.a
n.a
n.a
n.a
n.a
$2,000
n.a
$2,000
$8,790(j)
$15,830(j) $700
$700
n.a
n.a
n.a
7.2%>$31,850
8.5%>$77,100
9%>$160,850
9.5%>$349,700
(r),(y)
Virginia
No
2%>$0
3%>$3,000
5%>$5,000
5.75%>$17,000
Washington No
WestVirginia No
(y)
none
3%>$0
4%>$10,000
4.5%>$25,000
6%>$40,000
6.5%>$60,000(y)
Wisconsin
No
Wyoming
No
4.60%>$0
6.15%>$9,510
6.50%>$19,020
6.75%>$142,650
(r),(y)
none
n.a
$2,500
$2,500
4%>$0
$1,675
$1,675
6%>$10,000
8.5%>$40,000
(y)
Note:Boldindicatesnotabletaxchanges.Localratesareexcluded14stateshavecountylevelincome
taxes.Weightedbyincome,theaverageratesare2.73%inMd.,1.81%inOhio1.28%inPa.
0.98%inInd.0.91%inKy.0.88%inMich.0.87%inDel.0.67%inN.Y.0.36%inOre.0.25%inIowa
0.19%inAla.0.12%inMo.0.09%inN.J.and0.06%inArk.
D.C.
No
(a)Appliestosingletaxpayersandmarriedpeoplefilingseparately.Moststatesdoublebracketsfor
marriedfilingjointly.
(c)TaxCredit.
(d)Federaldeductibilityrepealed.
(e)Maximumequals$12,625.Valuedecreasesasincomeincreasesandphasescompletelyoutat
$37,250forasingletaxpayer.Acreditisalsoofferedthatisequaltoapercentageoftaxowedand
decreasesasincomeincreases.Phasescompletelyoutat$55,000.
(f)TopthreerateswentintoeffectJanuary1,2008fortaxyear2008.
(g)Taxpayersreceivea$20taxcreditperexemptioninadditiontothenormalexemptionamount.
CalledtheGroceryCreditinIdaho.
(h)Appliestointerestanddividendincomeonly.
(i)Additional$1,500dependentchildexemption.
(j)Deductionphasesouttozeroforsinglefilersat$82,500andjointfilersat$94,175.
(k)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlowincometaxpayersthat
(l)Standarddeductionandpersonalexemptionsarecombined:$4,500forsingleandmarriedfiling
(m)Thestandarddeductionis15percentofincomewithaminimumof$1,500andacapof$2,000
(n)The$106personalexemptioncreditnolongerphasesoutforfilerswithhigheradjustedgross
incomes.
(o)ExemptionsarebasedonfederalAdjustedGrossIncome(AGI)andareadjustedaccordingto
incomeandfilingstatus.Taxpayer'sfilingsinglewithAGIlessthan$60,000receive$800per
exemption,iftheyearnover$60,000theyget$1,300perexemption.Taxpayersmarriedfilingjointly
withAGIunder$100,000get$1,600perexemptionand$2,600forAGIover$100,00.
(q)Threefourthsfederalexemption.
(r)These11statesadjusttheirbracketlevelsforinflationattheendofeachyearbeforeprintingtheir
taxforms.Bracketlevelsshownarefortaxyear2007.
(s)Deductionsandexemptionstiedtofederaltaxsystem.Federaldeductionsandexemptionsare
(t)Residentsshoulddeductthefederalincometaxliabilityasshownontheir
2007federalincometaxreturn.
(u)IfyoucheckedBoxA,B,D,E,F,orGonLine9,yourfederaltaxdeductionislimitedto$5,000.If
youcheckedBoxConLine9,yourfederaltaxdeductionislimitedto$10,000.
(v)Additional$600exemptionperdependentunder18yearsold.
(w)Availableonlyifitemizingdeductions.
(x)Ifadjustedgrossincomeis$150,500ormore($75,250ifmarriedfilingseparate),Nebraska
itemizeddeductionsarereducedandmarginaltaxratesarephasedout.
(y)Bracketsarenotdoubleformarriedtaxpayers.California's$1,000,000bracketnotdoubled.New
Jerseyaddsadditionalbracketformarriedtaxpayersinadditiontonotdoublingallbrackets.
(z)Deductionlimitedtonomorethan$5,500.
(aa)Taxpayerscalculatetaxunderaflattaxsystemandpaythelesseroftheliability.Theflattax
appliestoalltypesofincomewithnoexemptionsordeductionsandtreatscapitalincomeaswages.
Theflattaxratesare8.0percentfor20067.5percentfor20077percentfor20086.5percent
for20096percentfor2010and5.5percentfor2011andbeyond.
(bb)Halfoffederalincometaxdeductible.
(cc)Deductionsaretakenintheformofanonrefundablecreditof6%ofthefederaldeduction
andexemptionamount,exceptthedeductionforstateorlocalincometax,whichisexcluded.
Thiscreditphasesoutat1.3centsperdollarabove$12,000ofAGI($24,000formarried
couples).
(dd)NorthCarolinawillfinallyallowtheexpirationofthetemporaryincreaseofitstopincometaxrate
asofJanuary1,2008whenthetopratewillreturnto7.75percent.
(ee)NewratewentintoeffectOct.1,2007.Ablendedrateof4.01%appliesforthe2007taxyear.
(ff)The12%rateappliestoshorttermcapitalgains,longandshorttermcapitalgains
oncollectiblesandpre1996installmentsalesclassifiedascapitalgainincome
forMassachusettspurposes.Taxpayershavethechoiceofpayinganoptionalhigherrateof5.85%.
Source:TaxFoundationstatetaxformsandinstructions
TaxFoundation
Ph:(202)4646200
LocalRatesExcluded
AsofJanuary1,2007(exceptwherenoted)
(2007snoteworthychangesinbolditalics)
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Conn.
Delaware
MarginalRates
Standard
PersonalExemptions
Federal andTaxBrackets
Deduction
(b)
Deduct forSingleFilers
Single
Joint
Single Dependents
ibility
(a)
Yes(t)
2%>$0
$2,000
$4,000 $1,500
$300
4%>$500
5%>$3K
No
None
n.a.
n.a.
n.a.
n.a.
No
2.73% >$0
$4,247 $8,494(r) $2,100
$2,300
(r)
3.04% >$10K
3.55% >$25K
4.48% >$50K
4.79% >$150K
No
1%>$0
$2,000
$4,000 $22(c)
$22(c)
2.5%>$3,600
3.5%>$7,200
4.5%>$10,800
6%>$18,000
7%>$30,100(k)
(r)(y)
1.0>$0
No
$3,410 $6,820(r)
$91
$285(c)(r)
(r)
(c)(r)
2%>$6,622
4%>$15,698
6%>$24,776
8%>$34,394
9.3%>$43,467
10.3%>
$1,000,000(r)(y)
No
4.63%offederal
n.a.
n.a.
n.a.
n.a.
taxableincome.
No
3.0%>$0
n.a.
n.a. $12,625
$0
(e)
5.0%>$10K
No
2.2%>$2K
$3,250
$6,500 $110(c)
$110(c)
3.9%>$5K
4.8%>$10K
5.2%>$20K
5.55%>$25K
Florida
Georgia
No
No
Hawaii
No
Idaho
No
Illinois
No
Indiana
No
Iowa
Yes
5.95%>$60K(y)
None
1%>$0
2%>$750
3%>$2,250
4%>$3,750
5%>$5,250
6%>$7K(y)
1.4%>$0
3.2%>$2K
5.5%>$4K
6.4%>$8K
6.8%>$12K
7.2%>$16K
7.6%>$20K
7.9%>$30K
8.25%>$40K
1.6%>$0
3.6%>$1,198
4.1%>$2,396
5.1%>$3,594
6.1%>$4,793
7.1%>$5,991
7.4%>$8,986
7.8%>$23,963(r)
3%offederal
adjustedgross
incomewith
modification.
3.4%offederal
adjustedgross
incomewith
modification.
0.36%>$0
0.72%>$1,300
2.43%>$2,600
4.5%>$5,200
6.12%>$11,700
6.48%>$19,500
6.8%>$26,000
7.92%>$39,000
n.a.
$2,300
n.a.
$3,000
n.a.
$2,700
n.a.
$3,000
$1,500
$1,900
$1,040
$1,040
$5,150
(s)
$10,300
(s)
n.a.
n.a.
$2,000
$2,000
n.a.
n.a.
$1,000
$1,000(i)
$1,650 $4,060(r)
(r)
$40(c)
$40(c)
$3,300 $3,300(s)(g)
(s)(g)
8.98%>$58,500
(r)(y)
Kansas
No
Kentucky
No
Louisiana
Yes
Maine
No
Maryland
No
Mass.
No
Michigan
No
Minnesota
No
Mississippi No
3.5%>$0
$3,000
$6,000
6.25%>$15K
6.45%>$30K
2%>$0
$1,970 $1,970(r)
(r)
3%>$3K
4%>$4K
5%>$5K
5.8%>$8K
6%>$75K(y)
2%>$0
n.a.
n.a.
4%>$12,500
6%>$25,000
2%>$0
$5,150 $8,600(r)
(r)
4.5%>$4,450
7%>$9,100
8.5%>$18,250(r)
2%>$0
3%>$1K
4%>$2K
4.75%>$3K(y)
5.3%and12%(f)
3.9%offederal
adjustedgross
incomewith
modification.
5.35%>$0
7.05%>$21,510
7.85%>$67,360(r)
(y)
3%>$0
4%>$5K
5%>$10K(y)
$2,250
$2,250
$20(c)
$20(c)
$4,500
(l)
$1,000
$2,850
$2,850
$2,000
(m)
$4,000
(m)
$2,400
$2,400
n.a.
n.a.
$3,850
$1,000
n.a.
n.a.
$3,300 $3,300(s)(v)
(s)
$5,150 $10,300
(s)
(s)
$3,300
(s)
$3,300(s)
$2,300
$6,000
$1,500
$4,600
Missouri
Montana
Nebraska
Yes(u)(t) 1.5%>$0
2%>$1K
2.5%>$2K
3%>$3K
3.5%>$4K
4%>$5K
4.5%>$6K
5%>$7K
5.5%>$8K
6%>$9K(y)
Yes(w)
1%>$0
2%>$2,400
3%>$4,300
4%>$6,500
5%>$8,800
6%>$11,300
6.9%>$14,500(r)
(y)
No
2.56%>$0
3.57%>$2,400
5.12%>$17,500
6.84%>$27K
(x)(y)
No
None
No
5%>$0(h)
$5,150
(s)
n.a.
$2,400
1.4%>$0
1.75%>$20K
3.5%>$35K
5.525%>$40K
6.37%>$75K
8.97%>$500K(y)
n.a.
Nevada
New
Hampshire
NewJersey No
NewMexico No
NewYork
No
North
No
1.7%>$0
3.2%>$5,500
4.7%>$11K
5.3% >$16K(y)
4%>$0
4.5%>$8K
5.25%>$11K
5.9%>$13K
6.85%>$20K
6%>$0
$10,300
(s)
$2,100
$1,200
$3,710 $7,420(r) $1,980(r) $1,980(r)

(r)
$5,130 $8,580(r)
(r)
$106
(c)(n)
$106(c)(n)
n.a.
$4,800
n.a.
n.a.
n.a.
n.a.
n.a.
$1,000
$1,500
$3,300
(s)
$3,300(s)
n.a.
$1,000
$5,150 $10,300
(s)
(s)
$7,500 $15,000
$3,000
$6,000
$1,300 $1,300(o)(r)
Carolina
North
Dakota
No
Ohio
No
Oklahoma
No(d)
Oregon
Yes(z)
Penn.
Rhode
Island
No
No
South
Carolina
No
7%>$12,750
7.75%>$60K
8.25%>$120K(y)
(dd)
2.1%>$0
3.92%>$30,650
4.34%>$74,200
5.04%>$154,800
5.54%>$336,550
(r)(y)
0.681% >$0
1.361% >$5K
2.722% >$10K
3.403% >$15K
4.083% >$20K
4.764% >$40K
5.444% >$80K
6.32% >$100K
6.87% >$200K(y)
(o)(r)
$5,150 $10,300
(s)
(s)
$3,300
(s)
$3,300(s)
n.a.
n.a.
$1,400 $1,400(g)(r)
(g)(r)
0.5%>$0
1%>$1K
2%>$2,500
3%>$3,750
4%>$4,900
5%>$7,200
6.25%>$8,700 (y)
$2,000
$3,000
$1,000
$1,000
5%>$0
7%>$2,750
9%>$6,850(r)
3.07%>$0
3.75%>$0
7%>$30,600
7.75%>$74,200
9%>$154,800
9.9%>$336,550
(y)(aa)
2.5%>$0
3%>$2,570
4%>$5,140
5%>$7,710
$1,840 $3,685(r)
(r)
$159
(c)(r)
$159(c)(r)
n.a.
n.a.
$5,150 $8,600(s)
(s)
n.a.
$3,300
(s)
n.a.
$3,300(s)
$5,150 $10,300
(s)
(s)
$3,300
(s)
$3,300(s)
South
Dakota
Tenn.
Texas
Utah
No
Vermont
No
Virginia
No
Wash.
West
Virginia
No
No
Wisconsin
No
Wyoming
D.C.
No
No
No
No
Yes(bb)
6%>$10,280
7%>$12,850(r)
(y)
None
6%>$0(h)
None
2.3%>$0
3.3%>$1,000
4.2%>$2,000
5.2%>$3,000
6%>$4,000
6.98% >$5,500
(cc)
3.6%>$0
7.2%>$30,650
8.5%>$74,200
9%>$154,800
9.5%>$336,550
(r)(y)
2%>$0
3%>$3K
5%>$5K
5.75%>$17K(y)
None
3%>$0
4%>$10K
4.5%>$25K
6%>$40K
6.5%>$60K(y)
4.60%>$0
6.15%>$9,160
6.50%>$18,320
6.75%>$137,410
(r)(y)
None
4.5% >$0
7% >$10K
8.7%>$40K (y)
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
$5,150
(s)
n.a.
n.a.
$10,300
(s)
$1,250
n.a.
$2,475
(q)
n.a.
n.a.
$2,475(q)
$5,150
(s)
$10,300
(s)
$3,300
(s)
$3,300(s)
$3,000
$6,000
$900
$900
n.a.
n.a.
n.a.
n.a.
n.a.
$2,000
n.a.
$2,000
$8,460
(j)
$15,240
(j)
$700
$700
n.a.
$2,500
n.a.
$2,500
n.a.
$1,500
n.a.
$1,500
Note:Bold,Italicsindicatenotabletaxchanges.
marriedfilingjoint.
(c)TaxCredit.
(d)Federaldeductibilityrepealed.
(e)Maximumequals$12,625.Valuedecreasesasincomeincreasesandphasescompletelyoutat
$37,250forasingletaxpayer.Acreditisalsoofferedthatisequaltoapercentageoftaxowedand
decreasesasincomeincreases.Phasescompletelyoutat$55,000.
(f)The12%rateappliestoshorttermcapitalgains,longandshorttermcapitalgainsoncollectiblesand
pre1996installmentsalesclassifiedascapitalgainincomeforMassachusettspurposes.Taxpayershave
thechoiceofpayinganoptionalhigherrateof5.85%.
(g)Taxpayersreceivea$20taxcreditperexemptioninadditiontothenormalexemptionamount.Called
theGroceryCreditinIdaho.
(i)Additional$1,500dependentchildexemption.
(k)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlowincometaxpayersthatreduces
theirtaxpayments.
(m)Thestandarddeductionis15percentofincomewithaminimumof$1,500andacapof$2,000for
singlefilers,marriedfilingseparatelyfilersanddependentfilersearningmorethan$13,333.Thestandard
deductioniscappedat$4,000formarriedfilingjointlyfilers,headofhouseholdsfilersandqualifying
widowersearningmorethan$26,667.
(n)The$106personalexemptioncreditnolongerphasesoutforfilerswithhigheradjustedgross
incomes.
(o)ExemptionsarebasedonfederalAdjustedGrossIncome(AGI)andareadjustedaccordingtoincome
andfilingstatus.Taxpayer'sfilingsinglewithAGIlessthan$60,000receive$800perexemption,ifthey
earnover$60,000theyget$1,300perexemption.TaxpayersmarriedfilingjointlywithAGIunder
$100,000get$1,600perexemptionand$2,600forAGIover$100,00.
(r)IndexedforInflation.
(s)Deductionsandexemptionstiedtofederaltaxsystem.Federaldeductionsandexemptionsareindexed
forinflation.
(t)Residentsshoulddeductthefederalincometaxliabilityasshownontheir2006federalincometax
return.
(u)IfyoucheckedBoxA,B,D,E,F,orGonLine9,yourfederaltaxdeductionislimitedto$5,000.Ifyou
checkedBoxConLine9,yourfederaltaxdeductionislimitedto$10,000.
(v)Additional$600exemptionperdependentunder18yearsold.
(w)Availableonlyifitemizingdeductions.
(x)Ifadjustedgrossincomeis$150,500ormore($75,250ifmarriedfilingseparate),Nebraskaitemized
deductionsarereducedandmarginaltaxratesarephasedout.
(y)Bracketsarenotdoubleformarriedtaxpayers.California's$1,000,000bracketnotdoubled.New
Jerseyaddsadditionalbracketformarriedtaxpayersinadditiontonotdoublingallbrackets.
(z)Deductionlimitedtonomorethan$5,000.
(aa)Taxpayerscalculatetaxunderan8%flattaxsystemaswellandpaythelesseroftheliabilityunder
theflattaxorthetraditionalsystem.
(bb)Halfoffederalincometaxdeductible.
(cc)In2007anoptional5.35%flattaxwillbeavailable.
(dd)NorthCarolinawillfinallyallowtheexpirationofthetemporaryincreaseofitstopincometaxrateas
ofJanuary1,2008whenthetopratewillreturnto7.75percent.
Source:TaxFoundationandstatetaxformsandinstructions.
TaxFoundation
Ph:(202)4646200
LocalRatesExcluded
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Conn.
Delaware
MarginalRates
Standard
PersonalExemptions
Federal andTaxBrackets
Deduction
(b)
Deduct forSingleFilers
Single
Joint
Single Dependents
ibility
(a)
Yes(t)
2%>$0
$2,000
$4,000 $1,500
$300
4%>$500
5%>$3K
No
None
n.a.
n.a.
n.a.
n.a.
No
$4,125
2.87%>$0
$8,250
$2,100
$2,100
3.20%>$10K
3.74%>$25K
4.72%>$50K
5.04%>$150K
No
1%>$0
$2,000
$4,000 $21(c)
$21(c)
2.5%>$3,500
3.5%>$7,000
4.5%>$10,500
6%>$17,500
7%>$29,200
(k)(r)
No
1.0>$0
$3,254 $6,508(r)
$87
$272(c)(r)
(r)
(c)(r)
2%>$6,319
4%>$14,979
6%>$23,641
8%>$32,819
9.3%>$41,476
10.3%>
$1,000,000(r)
No
4.63%offederal
n.a.
n.a.
n.a.
n.a.
taxableincome.
No
3.0%>$0
n.a.
n.a. $12,625
$0
(e)
5.0%>$10K
No
2.2%>$2K
$3,250
$6,500 $110(c)
$110(c)
3.9%>$5K
4.8%>$10K
5.2%>$20K
5.55%>$25K
5.95%>$60K
Florida
Georgia
No
No
Hawaii
No
Idaho(g)
No
Illinois
No
Indiana
No
Iowa
Yes
None
1%>$0
2%>$750
3%>$2,250
4%>$3,750
5%>$5,250
6%>$7K
1.4%>$0
3.2%>$2K
5.5%>$4K
6.4%>$8K
6.8%>$12K
7.2%>$16K
7.6%>$20K
7.9%>$30K
8.25%>$40K
1.6%>$0
3.6%>$1,159
4.1%>$2,318
5.1%>$3,477
6.1%>$4,636
7.1%>$5,794
7.4%>$8,692
7.8%>$23,178(r)
3%offederal
adjustedgross
incomewith
modification.
3.4%offederal
adjustedgross
incomewith
modification.
0.36%>$0
0.72%>$1,270
2.43%>$2,539
4.5%>$5,077
6.12%>$11,422
6.48%>$19,036
6.8%>$25,381
7.92%>$38,071
8.98%>$57,106
(r)
n.a.
$2,300
n.a.
$3,000
n.a.
$2,700
n.a.
$3,000
$1,500
$1,900
$1,040
$1,040
$5,000
(s)
$10,000
(s)
$3,200
(s)
$3,200(s)
n.a.
n.a.
$2,000
$2,000
n.a.
n.a.
$1,000
$1,000(I)
$1,610 $3,970(r)
(r)
$40(c)
$40(c)
Kansas
No
Kentucky
No
Louisiana
Yes
Maine
No
Maryland
No
Mass.
No
Michigan
No
Minnesota
No
3.5%>$0
$3,000
$6,000
6.25%>$15K
6.45%>$30K
2%>$0
$1,910
$1,910
3%>$3K
4%>$4K
5%>$5K
5.8%>$8K
6%>$75K
2%>$0
n.a.
n.a.
4%>$12,500
6%>$25,000
2%>$0
$5,000 $8,300(r)
(r)
4.5%>$4,450
7%>$8,850
8.5%>$17,700(r)
$2,250
$2,250
$20(c)
$20(c)
$4,500
(l)
$1,000
$2,850
$2,850
2%>$0
3%>$1K
4%>$2K
4.75%>$3K
5.3%and12%(f)
$2,000
(m)
$4,000
(m)
$2,400
$2,400
n.a.
n.a.
$3,575
$1,000
3.9%offederal
adjustedgross
incomewith
modification.
5.35%>$0
7.05%>$19,890
n.a.
n.a.
$3,200
(s)
$3,200(s)
$5,000 $10,000
(s)
(s)
$3,200
(s)
$3,200(s)
$2,300
$6,000
$1,500
7.85%>$65,330
Mississippi No
3%>$0
4%>$5K
5%>$10K
$4,600
Missouri
Montana
Nebraska
Yes(u)(t) 1.5%>$0
2%>$1K
2.5%>$2K
3%>$3K
3.5%>$4K
4%>$5K
4.5%>$6K
5%>$7K
5.5%>$8K
6%>$9K
Yes
1%>$0
2%>$2,300
3%>$4,100
4%>$6,200
5%>$8,400
6%>$10,800
6.9%>$13,900(r)
$5,000 $10,000
(s)
(s)
No
$4,980
$8,320
$103
(c)(n)
$103(c)(n)
None
5%>$0(h)
n.a.
n.a.
n.a.
n.a.
n.a.
$2,400
n.a.
n.a.
1.4%>$0
1.75%>$20K
3.5%>$35K
5.525%>$40K
6.37%>$75K
8.97%>$500K
1.7%>$0
3.2%>$5,500
4.7%>$11K
5.7%>$16K
4%>$0
4.5%>$8K
5.25%>$11K
5.9%>$13K
6.85%>$20K
7.375%>$100K
7.7%>$500K
n.a.
n.a.
$1,000
$1,500
$3,200
(s)
$3,200(s)
n.a.
$1,000
Nevada
No
New
No
Hampshire
NewJersey No
New
Mexico
No
NewYork
No
2.56%>$0
3.57%>$2,400
5.12%>$17K
6.84%>$26,500
$2,100
$1,200
$3,560 $7,120(r) $1,900(r)

(r)
$1,900(r)
$5,000 $10,000
(s)
(s)
$7,500
$14,600
North
Carolina
No
North
Dakota
No
Ohio
No
Oklahoma
Yes(d)
Oregon
Yes
Penn.
Rhode
Island
No
No
South
Carolina
No
6%>$0
7%>$12,750
7.75%>$60K
8.25%>$120K
2.1%>$0
3.92%>$29,700
4.34%>$71,950
5.04%>$150,150
5.54%>$326,450
(r)
0.712%>$0
1.424%>$5K
2.847%>$10K
3.559%>$15K
4.27%>$20K
4.983%>$40K
5.693%>$80K
6.61%>$100K
7.185%>$200K
0.5%>$0
1%>$1K
2%>$2,500
3%>$3,750
4%>$4,900
5%>$6,200
6%>$7,700
6.65%>$10K
5%>$0
7%>$2,600
9%>$6,500
3.07%>$0
3.75%>$0
7%>$29,700
7.75%>$71,950
9%>$150,150
9.9%>$326,450
2.5%>$0
3%>$2,530
4%>$5,060
5%>$7,590
6%>$10,120
7%>$12,650(r)
$3,000
$6,000
$5,000 $10,000
(s)
(s)
$1,200
(o)
$1,200(o)
$3,200
(s)
$3,200(s)
n.a.
n.a.
$1,350
(g)
$1,350(g)
$2,000
(p)
$2,000
(p)
$1,000
$1,000
$1,770
$3,545
$154
(c)(r)
$154(c)(r)
n.a.
n.a.
$5,000 $8,300
n.a.
$3,200
n.a.
$3,200
$5,000 $10,000
(s)
(s)
$3,200
(s)
$3,200(s)
South
Dakota
Tenn.
Texas
Utah
No
None
No
No
Yes
Vermont
No
Virginia
No
Wash.
West
Virginia
No
No
Wisconsin
No
Wyoming
D.C.
No
No
6%>$0(h)
None
2.3%>$0
3.3%>$863
4.2%>$1,726
5.2%>$2,588
6%>$3,450
7%>$4,313
3.6%>$0
7.2%>$29,700
8.5%>$71,950
9%>$150,150
9.5%>$326,450
(r)
2%>$0
3%>$3K
5%>$5K
5.75%>$17K
None
3%>$0
4%>$10K
4.5%>$25K
6%>$40K
6.5%>$60K
4.60%>$0
6.15%>$8,840
6.50%>$17,680
6.75%>$132,581
(r)
None
5%>$0
7.5%>$10K
9%>$30K
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
$5,000
(s)
n.a.
n.a.
$10,000
(s)
$1,250
n.a.
$2,400
(q)
n.a.
n.a.
$2,400(q)
$5,000
(s)
$10,000
(s)
$3,200
(s)
$3,200(s)
$3,000
$6,000
$900
$900
n.a.
n.a.
n.a.
n.a.
n.a.
$2,000
n.a.
$2,000
$8,140
(j)
$14,710
(j)
$700
$700
n.a.
$2,000
n.a.
$2,000
n.a.
$1,370
n.a.
$1,370
Footnotes
marriedfilingjoint.
(c)TaxCredit.
(d)Rateslistedassumethattaxpayersoptnottodeducttheirfederalincometaxliability.InOklahoma,ifa
filerchoosestodeducthisfederalliability,thenhefacesarangeofratesfrom0.5%10%onincomeupto
$1,000andover$16,000respectively.
(e)Maximumequals$12,625.Valuedecreasesasincomeincreases.
pre1996installmentsalesclassifiedascapitalgainincomeforMassachusettspurposes.
(I)Additional$1,500dependentchildexemption
(k)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlowincometaxpayersthatreduce
theirtaxpayments.
(m)Thestandarddeductionis15percentofincomewithaminimumof$1,500andacapof$2,000for
deductioniscappedat$4,000formarriedfilingjointlyfilers,headofhouseholdfilersandqualifying
(n)The$103personalexemptioncreditisphasedoutforfilerswithadjustedgrossincomeof$73,000or
more.
(o)Exemptionsarebasedonfederalstandarddeductionsbutareadjustedaccordingtoincomeandfiling
status.
(p)Thedeductiongivenisapplicabletoallfilers,excludingmarriedfilingseparatelyfilers,withadjusted
grossincome(AGI)over$13,333.ForthosewithAGIbetween$6,666and$13,333thestandard
deductionis15%ofAGIandforthosewithAGIoflessthan$6,666thestandarddeductionis$1,000.For
marriedfilingseparatelyfilers,thestandarddeductionis$500or15%ofAGI,butnottoexceed$1,000.
(r)IndexedforInflation.
(s)DeductionsandexemptionstiedtoFederaltaxsystem.Federaldeductionsandexemptionsare
(t)Residentsshoulddeductthefederalincometaxliabilityasshownontheir2005federalincometax
return.
(u)IfyoucheckedBoxA,B,D,E,F,orGonLine9,yourfederaltaxdeductionislimitedto$5,000.Ifyou
Note: Bold,Italicsindicatenotabletaxchanges.
Sources: TaxFoundation,StatetaxformsandinstructionsandCommerceClearingHouse.
TaxFoundation
Ph:(202)4646200
LocalRatesExcludedUnlessNoted
State
Alabama
Alaska
Arizona
Arkansas
California
Standard
PersonalExemptions
Federal
MarginalRates
Deduction
(b)
Deduct andTaxBrackets
Joint
Single Dependents
ibility
forSingleFilers Single
Yes(z)
2%>$0
$2,000
$4,000 $1,500
$300
4%>$500
5%>$3K
No
None
n.a.
n.a.
n.a.
n.a.
No
2.87%>$0
$4,050
$8,100 $2,100
$2,100
3.20%>$10K
3.74%>$25K
4.72%>$50K
5.04%>$150K
No
1%>$0
$2,000
$4,000 $20(c)
$20(c)
2.5%>$3,399
3.5%>$6,799
4.5%>$10,299
6%>$17,099
7%>$28,499
(l)(w)
No
1.0>$0
$3,070 $6,140
$80 $251(c)(w)
(w)
(w)
(c)(w)
2%>$6,147
4%>$14,571
6%>$22,997
8%>$31,925
9.3%>$40,346(w)
Colorado
No
Conn.
No
Delaware
No
Florida
No
4.63%offederal
taxableincome.
3.0%>$0
5.0%>$10K
2.2%>$2K
3.9%>$5K
4.8%>$10K
5.2%>$20K
5.55%>$25K
5.95%>$60K
None
n.a.
n.a.
$3,250
n.a.
n.a.
n.a.
n.a.
n.a. $12,500
(e)
$6,500 $110(c)
$0
n.a.
n.a.
$110(c)
n.a.
Georgia
No
Hawaii
No
Idaho(g)
No
Illinois
No
Indiana
No
Iowa
Yes
Kansas
No
1%>$0
2%>$750
3%>$2,250
4%>$3,750
5%>$5,250
6%>$7K
1.4%>$0
3.2%>$2K
5.5%>$4K
6.4%>$8K
6.8%>$12K
7.2%>$16K
7.6%>$20K
7.9%>$30K
8.25%>$40K
1.6%>$0
3.6%>$1,104
4.1%>$2,207
5.1%>$3,311
6.1%>$4,415
7.1%>$5,518
7.4%>$8,278
7.8%>$22,074
3%offederal
adjustedgross
incomewith
modification.
3.4%offederal
adjustedgross
incomewith
modification.
0.36%>$0
0.72%>$1,242
2.43%>$2,484
4.5%>$4,968
6.12%>$11,178
6.48%>$18,630
6.8%>$24,840
7.92%>$37,260
8.98%>$55,890
3.5%>$0
6.25%>$15K
6.45%>$30K
$2,300
$3,000
$2,700
$2,700
$1,500
$1,900
$1,040
$1,040
$4,850
$9,700
$3,100
$3,100
n.a.
n.a.
$2,000
$2,000
n.a.
n.a.
$1,000
$1,000
$1,580
(w)
$3,880
(w)
$40(c)
$40(c)
$3,000
$6,000
$2,250
$2,250
Kentucky
No
2%>$0
3%>$3K
4%>$4K
5%>$5K
6%>$8K
2%>$0
4%>$12,500
6%>$25,000
2%>$0
4.5%>$4,350
7%>$8,650
8.5%>$17,350
2%>$0
3%>$1K
4%>$2K
4.75%>$3K
5.3%or12%(f)
3.9%offederal
adjustedgross
incomewith
modification.
$1,870
$1,870
$20(c)
$20(c)
Louisiana
Yes
n.a.
n.a.
$4,500
(m)
$1,000
Maine
No
$4,850
$8,150
$2,850
(w)
$2,850(w)
Maryland
No
$2,000 $4,000(n)
(n)
$2,400
$2,400
Mass.
Michigan
No
No
n.a.
n.a.
$3,300
$3,100
$1,000
$3,000
Minnesota
No
5.35%>$0
7.05%>$19,440
$4,850 $9,700(y)
(y)
$3,100
(y)
$3,100(y)
Mississippi No
$2,300
$4,600
$6,000
$1,500
Missouri
$4,850
(y)
$9,700
(y)
$2,100
$1,200
n.a.
n.a.
7.85%>$63,860
3%>$0
4%>$5K
5%>$10K
Yes(aa)(z) 1.5%>$0
2%>$1K
2.5%>$2K
3%>$3K
3.5%>$4K
4%>$5K
4.5%>$6K
5%>$7K
5.5%>$8K
6%>$9K
Montana
Yes(p)
Nebraska
No
Nevada
No
New
No
Hampshire
NewJersey No
NewMexico No
NewYork
No
North
Carolina
No
2%>$0
3%>$2,300
4%>$4,600
5%>$9,200
6%>$13,800
7%>$18,400
8%>$22,900
9%>$32,100
10%>$45,900
11%>$80,300
2.56%>$0
3.57%>$2,400
5.12%>$17K
6.84%>$26,500
$3,440
(p)(w)
$6,880
(p)(w)
$1,840
(w)
$1,840(w)
$4,850
(y)
$8,140 $101(c)(q
(y)
)
$101(c)(q)
None
5%>$0(h)
n.a.
n.a.
n.a.
n.a.
n.a.
$2,400
n.a.
n.a.
1.4%>$0
1.75%>$20K
3.5%>$35K
5.525%>$40K
6.37%>$75K
8.97%>$500K
1.7%>$0
3.2%>$5,500
4.7%>$11K
6%>$16K
6.8%>$26K
4%>$0
4.5%>$8K
5.25%>$11K
5.9%>$13K
6.85%>$20K
7.375%>$100K
7.7%>$500K
6%>$0
7%>$12,750
7.75%>$60K
8.25%>$120K
n.a.
n.a.
$1,000
$1,500
$4,850 $9,700(y)
(y)
$3,100
(y)
$3,100(y)
$7,500 $14,600
n.a.
$1,000
$1,100
(r)
$1,100(r)
$3,750
$6,600
North
Dakota
No
2.1%>$0
3.92%>$29,050
4.34%>$70,350
5.04%>$146,750
$4,850 $9,700(y)
(y)
$3,100
(y)
$3,100(y)
5.54%>$319,100
Ohio
No
0.743%>$0
1.486%>$5K
2.972%>$10K
3.715%>$15K
4.457%>$20K
5.201%>$40K
5.943%>$80K
6.9%>$100K
7.5%>$200K(u)
n.a.
n.a.
$1,300
(g)
$1,300(g)
Oklahoma
Yes(d)
$2,000
(s)
$1,000
$1,000
Oregon
Yes
$3,345
$151
(c)(w)
$151(c)(w)
Penn.
Rhode
Island
No
No
0.5%>$0
$2,000
(s)
1%>$1K
2%>$2,500
3%>$3,750
4%>$4,900
5%>$6,200
6%>$7,700
6.65%>$10K
5%>$0
$1,670
7%>$2,600
9%>$6,500
3.07%>$0
n.a.
25%offederal
$4,850
incometaxliability.
n.a.
$8,150
n.a.
$3,100
n.a.
$3,100
South
Carolina
No
$4,850 $9,700(y)
(y)
$3,100
(y)
$3,100(y)
South
Dakota
Tenn.
Texas
No
2.5%>$0
3%>$2,460
4%>$4,920
5%>$7,380
6%>$9,840
7%>$12,300
None
No
No
6%>$0(h)
None
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
$1,250
n.a.
n.a.
n.a.
Utah
Yes
Vermont
No
Virginia
No
Wash.
West
Virginia
No
No
Wisconsin
No
Wyoming
D.C.
No
No
2.3%>$0
3.3%>$863
4.2%>$1,726
5.2%>$2,588
6%>$3,450
7%>$4,313
3.6%>$0
7.2%>$29,050
8.5%>$70,300
9%>$146,750
9.5%>$319,100
2%>$0
3%>$3K
5%>$5K
5.75%>$17K
None
3%>$0
4%>$10K
4.5%>$25K
6%>$40K
6.5%>$60K
4.60%>$0
6.15%>$8,610
6.50%>$17,220
6.75%>$129,150
(w)
None
5%>$0
7.5%>$10K
9%>$30K(bb)
$4,850
$9,700
$2,325
(v)
$2,325(v)
n.a.
n.a.
$3,100
n.a.
$3,000
$5,000
$800
$800
n.a.
n.a.
n.a.
n.a.
n.a.
$2,000
n.a.
$2,000
$7,950
(k)
$14,330
(k)
$700
$700
n.a.
$2,000
n.a.
$2,000
n.a.
$1,370
n.a.
$1,370
Footnotes
marriedfilingjoint.
(b)ExceptforDelawareandMississippi,marriedjointfilersreceivedoublethesingleexemption.
Delawareisaflat$110taxcreditandMississippiis$9,500forjoint.
(c)TaxCredit.
(d)Rateslistedassumethattaxpayersoptnottodeducttheirfederalincometaxliability.InOklahoma,ifa
filerchoosestodeducthisfederalliability,thenhefacesarangeofratesfrom0.5%10%onincomeupto
(e)Thesinglepersonalexemptionwillincreaseto$12,625asofthebeginningofthe2004taxyear.
pre1996installmentsalesclassifiedascapitalgainincomeforMassachusettspurposes.
(k)Deductionphasesouttozeroforsinglefilersat$77,500andjointfilersat$88,544.
(l)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlowincometaxpayersthatreduce
theirtaxpayments.
(m)Standarddeductionandpersonalexemptionsarecombined:$4,500forsingleandmarriedfiling
(n)Thestandarddeductionis15percentofincomewithaminimumof$1,500andacapof$2,000for
deductioniscappedat$4,000formarriedfilingjointlyfilers,headofhouseholdfilersandqualifying
(p)Canclaimeitherthestandarddeductionortheamountoffederaltaxeswithheldwhicheveris
greater.
(q)The$101personalexemptioncreditisphasedoutforfilerswithadjustedgrossincomeof$72,000or
more.
(r)Exemptionsarebasedonfederalstandarddeductionsbutareadjustedaccordingtoincomeandfiling
status.
(s)Thedeductiongivenisapplicabletoallfilers,excludingmarriedfilingseparatelyfilers,withadjusted
grossincome(AGI)over$13,333.ForthosewithAGIbetween$6,666and$13,333thestandard
deductionis15%ofAGIandforthosewithAGIoflessthan$6,666thestandarddeductionis$1,000.For
marriedfilingseparatelyfilers,thestandarddeductionis$500or15%ofAGI,butnottoexceed$1,000.
(u)UnderOhiolaw,whenthestateendsitsfiscalyearwithasignificantbudgetsurplus,thatsurplusis
refundedtotaxpayersthroughatemporaryreductionintheincometaxrates.Normalratesrangefrom
0.743percentforthelowestbracketto7.5percentforthehighestbracket.
(v)Threefourthsfederalexemption.
(w)IndexedforInflation.
(x)Allfilersmustpay$10forthepermanentbuildingfundtax.
(y)DeductionsandexemptionstiedtoFederaltaxsystem.Federaldeductionsandexemptionsare
(z)Residentsshoulddeductthefederalincometaxliabilityasshownontheir2003federalincometax
return,lessanyfederalAdvanceChildTaxCreditfor2003.
(aa)IfyoucheckedBoxA,B,D,E,F,orGonLine9,yourfederaltaxdeductionislimitedto$5,000.Ifyou
(bb)Ratefellfrom9.3%to9.0%onJanuary1,2005.
Note: Bold,Italicsindicatenotabletaxchanges.
Sources: TaxFoundation,Statetaxformsandinstructions,CommerceClearingHouse,Federationof
TaxAdministrators.
TaxFoundation
Ph:(202)4646200
AsofJanuary1,2004
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Federal MarginalRatesand
Deductibi TaxBracketsfor
StandardDeduction
PersonalExemptions
lity
SingleFilers(a)
Single
Joint
Single(b) Dependents
Yes(z)
2%>$0
$2,000
$4,000
$1,500
$300
4%>$500
5%>$3K
No
None
n.a.
n.a.
n.a.
n.a.
No
2.87%>$0
$2,100
$2,300
$4,050
$8,100
3.20%>$10K
3.74%>$25K
4.72%>$50K
5.04%>$150K
No
1%>$0
$2,000
$4,000
$20(c)
$20(c)
2.5%>$3,299
3.5%>$6,699
4.5%>$9,999
6%>$16,699
7%>$27,899(l)(w)
No
1%>$0
$3,070(w) $6,140(w) $80(c)(w) $251(c)(w)
2%>$5,962
4%>$14,133
6%>$22,306
8%>$30,965
9.3%>$39,133(w)
No
4.63%offederal
n.a.
n.a.
n.a.
n.a.
taxableincome.
No
3.0>$0
n.a.
n.a.
$12,500
$0
5.0%>$10K
(e)
No
2.2%>$2K
$3,250
$6,500
$110(c)
$110(c)
3.9%>$5K
4.8%>$10K
5.2%>$20K
5.55%>$25K
5.95%>$60K
No
None
n.a.
n.a.
n.a.
n.a.
No
1%>$0
$2,300
$3,000
$2,700
$2,700
2%>$750
3%>$2,250
4%>$3,750
5%>$5,250
6%>$7K
No
1.4%>$0
$1,500
$1,900
$1,040
$1,040
3.2%>$2K
5.5%>$4K
6.4%>$8K
Idaho(g)
No
Illinois
No
Indiana
No
Iowa
Yes
Kansas
No
Kentucky
No
Louisiana
Yes
Maine
No
Maryland
No
Massachusetts No
6.8%>$12K
7.2%>$16K
7.6%>$20K
7.9%>$30K
8.25%>$40K
1.6%>$0
3.6%>$1,086
4.1%>$2,172
5.1%>$3,259
6.1%>$4,345
7.1%>$5,432
7.4%>$8,148
7.8%>$21,730
3%offederal
adjustedgross
incomewith
modification.
3.4%offederal
adjustedgross
incomewith
modification.
0.36%>$0
0.72%>$1,242
2.43%>$2,484
4.5%>$4,968
6.12%>$11,178
6.48%>$18,630
6.8%>$24,840
7.92%>$37,260
8.98%>$55,890
3.5%>$0
6.25%>$15K
6.45%>$30K
2%>$0
3%>$3K
4%>$4K
5%>$5K
6%>$8K
2%>$0
4%>$10K
6%>$50K
2%>$0
4.5%>$4,250
7%>$8,450
8.5%>$16,950
2%>$0
3%>$1K
4%>$2K
4.75%>$3K
5.3%or12%(f)
$4,750
$9,500
$3,050
$3,050
n.a.
n.a.
$2,000
$2,000
n.a.
n.a.
$1,000
$1,000
$40(c)
$40(c)
$1,550(w) $3,830(w)
$3,000
$6,000
$2,250
$2,250
$1,830
$1,830
$20(c)
$20(c)
n.a.
n.a.
$4,500(m)
$1,000
$4,750
$7,950
$2,000(n)
4,000(n)
$2,400
$2,400
n.a.
n.a.
$3,300
$1,000
$2,850(w) $2,850(w)
Michigan
No
Minnesota
No
Mississippi
No
Missouri
Yes
(aa)(z)
Montana
Yes(p)
Nebraska
No
Nevada
No
4.0%offederal
adjustedgross
incomewith
modification.
5.35%>$0
7.05%>$19,010
7.85%>$62,440
3%>$0
4%>$5K
5%>$10K
1.5%>$0
2%>$1K
2.5%>$2K
3%>$3K
3.5%>$4K
4%>$5K
4.5%>$6K
5%>$7K
5.5%>$8K
6%>$9K
2%>$0
3%>$2,200
4%>$4,400
5%>$8,900
6%>$13,300
7%>$17,800
8%>$22,200
9%>$31,100
10%>$44,500
11%>$77,800
2.56%>$0
3.57%>$2,400
5.12%>$17K
6.84%>$26,500
None
n.a.
n.a.
$3,100
$3,000
$4,750(y) $9,500(y) $3,000(y) $3,000(y)
$2,300
$4,600
$4,750(y) $9,500(y)
$3,330
(p)(w)
$6,660
(p)(w)
$6,000
$1,500
$2,100
$1,200
$1,780(w) $1,780(w)
$4,750(y) $7,950(y) $99(c)(q)
$99(c)(q)
n.a.
n.a.
n.a.
n.a.
NewHampshire No
5%>$0(h)
n.a.
n.a.
$2,400
n.a.
NewJersey
No
n.a.
n.a.
$1,000
$1,500
NewMexico
No
NewYork(ac)
No
1.4%>$0
1.75>$20K
3.5%>$35K
5.525%>$40K
6.37%>$75K
8.97%>$500K(ae)
1.7%>$0
3.2%>$5,500
4.7%>$11K
6%>$16K
7.1%>$26K
7.7%>$42K
4%>$0
$4,750(y)
$7,500
$9,500(y) $3,050(y) $3,050(y)
$14,600
n.a.
$1,000
4.5%>$8K
5.25%>$11K
5.9%>$13K
6.85%>$20K
6.85%>$20K
6.85%>$20K
7.5%>$100K(ad)
NorthCarolina
No
NorthDakota
No
7.7%>$500K
6%>$0
7%>$12,750
7.75%>$60K
8.25%>$120K
2.1%>$0
3.92%>$28,400
4.34%>$68,800
5.04%>$143,500
$3,750
$6,100
$1,050(r)
$1,050(r)
$4,750(y) $7,950(y) $3,050(y) $3,050(y)
5.54%>$311,950
Ohio
No
0.743%>$0
1.486%>$5K
2.972%>$10K
3.715%>$15K
4.457%>$20K
5.201%>$40K
5.943%>$80K
6.9%>$100K
7.5%>$200K(u)
Oklahoma
Yes(d)
Oregon
Yes
Pennsylvania
No
0.5%>$0
1%>$1K
2%>$2,500
3%>$3,750
4%>$4,900
5%>$6,200
6%>$7,700
7%>$10K
5%>$0
7%>$2,500
9%>$6,300
3.07%>$0(ab)
RhodeIsland
No
25%offederal
incometaxliability.
SouthCarolina No
2.5%>$0
3%>$2,400
4%>$4,800
5%>$7,200
6%>$9,600
7%>$12,000
SouthDakota
None
No
n.a.
n.a.
$2,000(s) $2,000(s)
$1,250(g) $1,250(g)
$1,000
$1,000
$1,670
$3,345
$142
(c)(w)
$142(c)(w)
n.a.
n.a.
n.a.
n.a.
$4,750
$7,950
$3,050
$3,050
$4,750(y) $7,950(y) $3,050(y) $3,050(y)
n.a.
n.a.
n.a.
n.a.
Tennessee
Texas
Utah
No
No
Yes
6%>$0(h)
None
2.3%>$0
3.3%>$863
4.2%>$1,726
5.2%>$2,588
6%>$3,450
7%>$4,313
3.6%>$0
7.2%>$28,400
8.5%>$68,800
9%>$143,500
9.5%>$311,950
2%>$0
3%>$3K
5%>$5K
5.75%>$17K
None
3%>$0
4%>$10K
4.5%>$25K
6%>$40K
6.5%>$60K
4.60%>$0
6.15%>$8,280
6.50%>$16,560
6.75%>$126,200
Vermont
No
Virginia
No
Washington
WestVirginia
No
No
Wisconsin
No
Wyoming
No
None
Districtof
Columbia
No
5%>$0
7.5%>$10K
9.3%>$30K
n.a.
n.a.
$4,750
n.a.
n.a.
$9,500
n.a.
n.a.
$3,000
n.a.
n.a.
$1,250
n.a.
n.a.
n.a.
$2,288(v) $2,288(v)
$3,000
$5,000(ag) $800(af)
n.a.
n.a.
$7,790(k) $14,030(k)
n.a.
$800(af)
n.a.
$2,000
n.a.
$2,000
$700
$700
n.a.
n.a.
n.a.
n.a.
$1,000
$2,000
$1,370
$1,370
Note:Boldtypeindicatesnoteworthytaxchangesduring2003.
(a)Appliestosingletaxpayersandmarriedpeoplefilingseparately.Moststatesdoublebracketsformarriedfiling
joint.
(b)ExceptforDelawareandMississippi,marriedjointfilersreceivedoublethesingleexemption.Delawareisaflat
$110taxcreditandMississippiis$9,500forjoint.
(c)TaxCredit.
(d)Rateslistedassumethattaxpayersoptnottodeducttheirfederalincometaxliability.InOklahoma,ifafiler
choosestodeducthisfederalliability,thenhefacesarangeofratesfrom0.5%10%onincomeupto$1,000and
over$16,000respectively.
(e)Thesinglepersonalexemptionwillincreaseto$12,625asofthebeginningofthe2004taxyear.
(f)The12%rateappliestoshorttermcapitalgains,longandshorttermcapitalgainsoncollectiblesandpre1996
installmentsalesclassifiedascapitalgainincomeforMassachusettspurposes.
(l)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlowincometaxpayersthatreducetheirtax
payments.
(m)Standarddeductionandpersonalexemptionsarecombined:$4,500forsingleandmarriedfilingseparately
$9,000marriedfilingjointlyandheadofhousehold.
(n)Thestandarddeductionis15percentofincomewithaminimumof$1,500andacapof$2,000forsinglefilers,
marriedfilingseparatelyfilersanddependentfilersearningmorethan$13,333.Thestandarddeductioniscapped
at$4,000formarriedfilingjointlyfilers,headofhouseholdfilersandqualifyingwidowersearningmorethan
$26,667.
(p)Canclaimeitherthestandarddeductionortheamountoffederaltaxeswithheldwhicheverisgreater.
(q)The$99personalexemptioncreditisphasedoutforfilerswithadjustedgrossincomeof$70,000ormore.
(r)Exemptionsarebasedonfederalstandarddeductionsbutareadjustedaccordingtoincomeandfilingstatus.
(s)Thedeductiongivenisapplicabletoallfilers,excludingmarriedfilingseparatelyfilers,withadjustedgross
income(AGI)over$13,333.ForthosewithAGIbetween$6,666and$13,333thestandarddeductionis15%ofAGI
andforthosewithAGIoflessthan$6,666thestandarddeductionis$1,000.Formarriedfilingseparatelyfilers,the
standarddeductionis$500or15%ofAGI,butnottoexceed$1,000.
(u)UnderOhiolaw,whenthestateendsitsfiscalyearwithasignificantbudgetsurplus,thatsurplusisrefundedto
taxpayersthroughatemporaryreductionintheincometaxrates.Normalratesrangefrom0.743percentforthe
lowestbracketto7.5percentforthehighestbracket.
(w)IndexedforInflation.
(y)DeductionsandexemptionstiedtoFederaltaxsystem.Federaldeductionsandexemptionsareindexedfor
inflation.
(z)Residentsshoulddeductthefederalincometaxliabilityasshownontheir2003federalincometaxreturn,less
anyfederalAdvanceChildTaxCreditfor2003.
(aa)IfyoucheckedBoxA,B,D,E,F,orGonLine9,yourfederaltaxdeductionislimitedto$5,000.Ifyouchecked
BoxConLine9,yourfederaltaxdeductionislimitedto$10,000.
(ab)Taxratechangesfrom2.8%to3.07%in2004.
th
(ac)OnMay15 2003,thestatelegislatureoverrodeagubernatorialvetotoenacttwonew,higherincometaxrates
of7.5%and7.7%,retroactivelyeffectivetoJanuary1,2003.The7.7%rateappliestoallincomeover$500,000
regardlessoffilingstatus,anditisscheduledinlawtoexpireafterthreeyearsaftertaxyear2005.The7.5%rate
isscheduledinlawtodropto7.375%fortaxyear2004,andthento7.25%fortaxyear2005,andthenexpireatthe
sametimeasthe7.7%rate,aftertaxyear2005,restoring6.85%asthetoprate.
(ad)Bracketforheadofhouseholdis$125K$500K,andbracketformarriedfilingjointlyis$150K$500K.
(ae)The8.97%bracketwasenactedJune22,2004,effectiveretroactivelytoJanuary1,2004.
(af)Personalexemptionamountincreasesto$900effectiveJanuary1,2006.
(ag)Standarddeductionformarriedcouplesincreasesto$6,000effectiveJanuary1,2005.
Sources:Statetaxformsandinstructions,CommerceClearingHouse,FederationofTaxAdministrators.
TaxFoundation
Ph:(202)4646200
AsofJanuary1,2003
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
C onnecticut
Delaware
Florida
Georgia
Hawaii
Federal MarginalRatesand
StandardDeduction
PersonalExemptions
Deduct TaxBracketsfor
ibility
SingleFilers
Single
Joint
Yes
2%>$0
$2,000
$4,000
$1,500
$300
4%>$500
5%>$3K
No
None
n.a.
n.a.
n.a.
n.a.
No
2.87%>$0
$3,600
$7,200
$2,100
$2,300
3.20%>$10K
3.74%>$25K
4.72%>$50K
5.04%>$150K
No
1%>$0
$2,000
$4,000
$20(c)
$20(c)
2.5%>$3,199
3.5%>$6,399
4.5%>$9,599
6%>$15,999
7%>$26,700(d)(f)
No
1.0>$0
$3,004(w) $6,008(w) $80(c)(w)
$251
2%>$5,834
(c)(w)
4%>$13,829
6%>$21,826
8%>$30,298
9.3%>$38,291
No
4.63%offederal
n.a.
n.a.
n.a.
n.a.
taxableincome.
No
3.0>$0
n.a.
n.a.
$12,500
$0
4.5%>$10K
(e)
No
2.2%>$2K
$3,250
$6,500
$110(c)
$110(c)
3.9%>$5K
4.8%>$10K
5.2%>$20K
5.55%>$25K
5.95%>$60K
No
None
n.a.
n.a.
n.a.
n.a.
No
1%>$0
$2,300
$3,000
$2,700
$2,700
2%>$750
3%>$2,250
4%>$3,750
5%>$5,250
6%>$7K
No
1.4%>$0
$1,500
$1,900
$1,040
$1,040
3.2%>$2K
Idaho(g)
No
Illinois
No
Indiana
No
Iowa
Yes
Kansas
No
Kentucky
No
Louisiana
Yes
Maine
No
Maryland
No
5.5%>$4K
6.4%>$8K
6.8%>$12K
7.2%>$16K
7.6%>$20K
7.9%>$30K
8.25%>$40K
1.6%>$0
3.6%>$1,086
4.1%>$2,172
5.1%>$3,259
6.1%>$4,345
7.1%>$5,432
7.4%>$8,148
7.8%>$21,730
3%offederal
adjustedgross
incomewith
modification.
3.4%offederal
adjustedgross
incomewith
modification.
0.36%>$0
0.72%>$1,211
2.43%>$2,422
4.5%>$4,844
6.12%>$10,899
6.48%>$18,165
6.8%>$24,220
7.92%>$36,330
8.98%>$54,495
3.5%>$0
6.25%>$15K
6.45%>$30K
2%>$0
3%>$3K
4%>$4K
5%>$7K
6%>$8K
2%>$0
4%>$10K
6%>$50K
2%>$0
4.5%>$4,149
7%>$8,249
8.5%>$16,499
2%>$0
3%>$1K
4%>$2K
4.75%>$3K
$4,550
$9,100
$2,900
$2,900
n.a.
n.a.
$2,000
$2,000
n.a.
n.a.
$1,000
$1,000
$40(c)
$40(c)
$1,570(w) $3,877(w)
$3,000
$6,000
$2,250
$2,250
$1,700
$1,700
$20(c)
$20(c)
n.a.
n.a.
$4,500(m)
$1,000
$4,700
$7,850
$2,000(n)
4,000(n)
$2,850(w) $2,850(w)
$1,850
$1,850
Massachusetts
No
Michigan
No
5.6%or12%(b)
Nevada
4.1%offederal
adjustedgross
incomewith
modification(h).
No
5.35%>$0
7.05%>$18,710
7.85%>$61,460
No
3%>$0
4%>$5K
5%>$10K
Yes
1.5%>$0
2%>$1K
2.5%>$2K
3%>$3K
3.5%>$4K
4%>$5K
4.5%>$6K
5%>$7K
5.5%>$8K
6%>$9K
Yes(p) 2%>$0
3%>$2,200
4%>$4,400
5%>$8,700
6%>$13,100
7%>$17,400
8%>$21,800
9%>$30,500
10%>$43,500
11%>$76,200
No
2.51%>$0
3.49%>$2,400
5.01%>$17K
6.68%>$26,500
No
None
NewHampshire
No
NewJersey
No
NewMexico
No
Minnesota
Mississippi
Missouri
Montana
Nebraska
n.a.
n.a.
$4,400
$1,000
n.a.
n.a.
$2,900
$2,900
$4,700(y)
$7,850(y) $3,000(y) $3,000(y)
$2,300
$4,600
$6,000
$1,500
$4,700(y)
$7,850(y)
$2,100
$1,200
$3,343
(p)(w)
$6,687
(p)(w)
$4,700(y)
$1,740(w) $1,740(w)
$7,850(y) $91(c)(q) $91(c)(q)
n.a.
n.a.
n.a.
n.a.
5%>$0(h)
n.a.
n.a.
$2,400
n.a.
1.4%>$0
1.75%>$10K
2.45%>$25K
3.5%>$35K
5.525%>$40K
6.37%>$75K
1.7%>$0
3.2%>$5,500
4.7%>$11K
6%>$16K
7.1%>$26K
7.9%>$42K
8.2%>$65K
n.a.
n.a.
$1,000
$1,500
$4,700(o)
$7,850(o)
$3,000(y) $3,000(y)
NewYork
NorthCarolina
NorthDakota
Ohio
Oklahoma
Oregon
Pennsylvania
RhodeIsland
SouthCarolina
SouthDakota
Tennessee
Texas
Utah
No
4%>$0
4.5%>$8K
5.25%>$11K
5.9%>$13K
6.85%>$20K
No
6%>$0
7%>$12,750
7.75%>$60K
8.25%>$120K
No
2.1%>$0
3.92%>$27,950
4.34%>$67,700
5.04%>$141,250
5.54%>$307,050
No
0.743%>$0
1.486%>$5K
2.972%>$10K
3.715%>$15K
4.457%>$20K
5.201%>$40K
5.943%>$80K
6.9%>$100K
7.5%>$200K(u)
Yes(d) 0.5%>$0
1%>$1K
2%>$2,500
3%>$3,750
4%>$4,900
5%>$6,200
6%>$7,700
6.65%>$10K
Yes
5%>$0
7%>$2,500
9%>$6,300
No
2.8%>$0
No
25%offederal
incometax
liability(i).
No
2.5%>$0
3%>$2,400
4%>$4,800
5%>$7,200
6%>$9,600
7%>$12,000
No
None
No
6%>$0(h)
No
None
Yes
2.3%>$0
3.3%>$750
4.2%>$1,275
5.2%>$2,250
$7,500
$14,200
$3,000
$5,000
$4,700(o)
n.a.
$2,000(s)
$2,000(s)
$1,800
$3,000
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
$4,550
$1,000
$2,500(r) $2,500(r)
$7,850(o) $3,000(y) $3,000(y)
n.a.
$4,700(o)
n.a.
$1,150(g) $1,150(g)
$1,000
$1,000
$142(c)(w) $142(c)(w)
n.a.
n.a.
n.a.
n.a.
$7,850(o) $3,000(y) $3,000(y)
n.a.
n.a.
n.a.
$7,600
n.a.
n.a.
$1,250
n.a.
n.a.
n.a.
$2,175(v) $2,175(v)
Vermont
No
Virginia
No
Washington
No
WestVirginia
No
Wisconsin
No
Wyoming
No
Dist.ofCol.
No
6%>$3K
7%>$3,750
24%offederal
incometaxliability
2%>$0
3%>$3K
5%>$5K
5.75%>$17K
None
3%>$0
4%>$10K
4.5%>$25K
6%>$40K
6.5%>$60K
4.60%>$0
6.15%>$8,280
6.50%>$16,560
6.75%>$124,200
None
5%>$0
7%>$10K
9%>$30K
n.a.
n.a.
n.a.
n.a.
$3,000
$5,000
$800
$800
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
$2,000
$2,000
$700
$700
$7,440(k) $13,410(k)
n.a.
n.a.
n.a.
n.a.
$2,000
$2,000
$1,370
$1,370
Note:Bold,Italics indicatenotabletaxchanges.
(a)Appliestosingletaxpayersandmarriedpeoplefilingseperately.
(b)ExceptforDelawareandMississippi,marriedjointfilersreceivedoublethesingleexemption.Delawareisaflat$110tax
creditandMississippiis$9,500forjoint.
(c)TaxCredit.
(d)Rateslistedassumethattaxpayersoptnottodeducttheirfederalincometaxliability..InOklahoma,ifafilerchoosesto
deducthisfederalliability,thenhefacesarangeofratesfrom0.5%10%onincomeupto$1,000andover$16,000
respectively.Itdeclinesto0%after$52,500.
(e)Taxpayersreceiveadecliningtaxcreditinsteadofadeductionorexemptionoftaxableincome.Itdeclinesto0%after
$52,500.
(f)The12%rateappliestointerest(earnedonlyfromMAbanks),shorttermcapitalgains,longandshorttermcapitalgainson
collectiblesandpre1996installmentsalesclassifiedascapitalgainincomeforMassachusettspurposes.
(i)Formarried,filingseperately,thelowbracketis$5,000andthehighbracketis$30,000.
(j)Formarried,filingseperately,thelowbracketis$5,000andthehighbracketis$10,000.
(l)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlowincometaxpayersthatreducestheirtaxpayments.
(m)Standarddeductionandpersonalexemptionsarecombined:$4,500forsingleandmarriedfilingseperately$9,000married
filingjointlyandheadofhousehold.
(n)Thestandarddeductionis15percentofincomewithaminimumof$1,500andacapof$2,000forsinglefilers,married
filingseperatelyfilersanddependentfilers.earningmorethan$13,333.Thestandarddeductioniscappedat$4,000for
marriedfilingjointlyfilers,headofhouseholdfilersandqualifyingwidowersearningmorethan$26,667.
(o)Formarried,filingseperately,thelowbracketis$12,610andthehighbracketis$50,100.(p)Canclaimeitherthestandard
deductionortheamountoffederaltaxeswithheldwhicheverisgreater.(q)The$91personalexemptioncreditisphasedout
forfilerswithadjustedgrossincomeof$65,000ormore.(r)Exemptionsarebasedonfederalstandardsdeductionsbutare
adjustedaccordingtoincomeandfilingstatus.(s)Thedeductiongivenisapplicabletoallfilers,excludingmarriedfiling
separatelyfilers,withadjustedgrossincome(AGI)over$13,333.ForthosewithAGIbetween$6,666and$13,333the
standarddeductionis15%ofAGIandforthosewithAGIoflessthan$6,666thestandarddeductionis$1,000.Formarried
filingseparatelyfilers,thestandarddeductionis$500or15%ofAGI,butnottoexceed$1,000.
(t)Formarried,filingseperately,thelowbracketis$4,000andthehighbracketis$50,000.(u)UnderOhiolaw,whenthestate
endsitsfiscalyearwithasignificantbudgetsurplus,thatsurplusisrefundedtotaxpayersthroughatemporaryreductioninthe
incometaxrates.Normalratesrangefrom0.743percentforthelowestbracketto7.5pe
(w)IndexedforInflation.ForMaine,indexationdoesnottakeeffectuntilafterJanuary1,2003.
(y)DeductionsandexemptionstiedtoFederaltaxsystem.Federaldeductionsandexemptionsareindexedforinflation.
Source:Respectivestatetaxformsandinstructions,CommerceClearingHouse,FederationofTaxAdministrators.
TaxFoundation
Ph:(202)4646200
AsofJanuary1,2002
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Standard
PersonalExemptions
Federal
MarginalRates
Deduct andTaxBrackets
ibility
forSingleFilers Single
Joint
Yes
2%>$0
$2,000 $4,000
$1,500
$300
4%>$500
5%>$3K
No
None
n.a.
n.a.
n.a.
n.a.
No
2.87%>$0
$3,600 $7,200
$2,100
$2,300
3.20%>$10K
3.74%>$25K
4.72%>$50K
5.04%>$150K
No
1%>$0
$2,000 $4,000
$20(c)
$20(c)
2.5%>$3,099
3.5%>$6,199
4.5%>$9,299
6%>$15,499
7%(l)>$25,899
(w)
No
$2,960 $5,920 $79(c)(w) $247(c)(w)
1.0>$0
2%>$5,748
(w)
(w)
4%>$13,625
6%>$21,503
8%>$29,850
9.3%>$37,725
(w)
No
4.63%offederal
n.a.
n.a.
n.a.
n.a.
taxableincome.
No
3.0>$0
n.a.
n.a.
$12,500
$0
4.5%>$10K
(e)
No
2.2%>$2K
$3,250 $6,500 $110(c)
$110(c)
3.9%>$5K
4.8%>$10K
5.2%>$20K
5.55%>$25K
5.95%>$60K
No
None
n.a.
n.a.
n.a.
n.a.
No
1%>$0
$2,300 $3,000
$2,700
$2,700
2%>$750
3%>$2,250
4%>$3,750
5%>$5,250
6%>$7K
No
1.5%>$0
$1,500 $1,900
$1,040
$1,040
3.7%>$2K
Idaho(x)
No
Illinois
No
Indiana
No
Iowa
Yes
Kansas
No
Kentucky
No
Louisiana
Yes
Maine
No
Maryland
No
6.4%>$4K
6.9%>$8K
7.3%>$12K
7.6%>$16K
7.9%>$20K
8.2%>$30K
8.5%>$40K
1.6%>$0
3.6%>$1K
4.1%>$2K
5.1%>$3K
6.1%>$4K
7.1%>$5K
7.4%>$7,500
7.8%>$20K
3%offederal
adjustedgross
incomewith
modification.
3.4%offederal
adjustedgross
incomewith
modification.
0.36%>$0
0.72%>$1,162
2.43%>$2,324
4.5%>$4,648
6.12%>$10,458
6.48%>$17,430
6.8%>$23,240
7.92%>$34,860
8.98%>$52,290
3.5%>$0
6.25%>$15K
6.45%>$30K
2%>$0
3%>$3K
4%>$4K
5%>$7K
6%>$8K
2%>$0
4%>$10K
6%>$50K
2%>$0
4.5%>$4,149
7%>$8,249
8.5%>$16,499
2%>$0
3%>$1K
4%>$2K
4.85%>$3K
$4,550
$9,100
$2,900
$2,900
n.a.
n.a.
$2,000
$2,000
n.a.
n.a.
$1,000
$1,000
$1,470
(w)
$3,630
(w)
$40(c)
$40(c)
$3,000
$6,000
$2,250
$2,250
$1,700
$1,700
$20(c)
$20(c)
n.a.
n.a.
$4,500(m)
$1,000
$4,400
$7,350
$2,000 4,000(n)
(n)
$2,850(w) $2,850(w)
$1,850
$1,850
Massachusetts No
Michigan
No
Minnesota
No
Mississippi
No
Missouri
Yes
Montana
Yes(p)
Nebraska
No
Nevada
NewHampshire
NewJersey
No
No
No
NewMexico
No
5.6%or12%>$0
(f)
4.2%offederal
adjustedgross
incomewith
modification.
5.35%>$0
7.05%>$18,120
7.85%>$59,500
3%>$0
4%>$5K
5%>$10K
1.5%>$0
2%>$1K
2.5%>$2K
3%>$3K
3.5%>$4K
4%>$5K
4.5%>$6K
5%>$7K
5.5%>$8K
6%>$9K
2%>$0
3%>$2,200
4%>$4,300
5%>$8,600
6%>$12,900
7%>$17,200
8%>$21,500
9%>$30,200
10%>$43,100
11%>$75,400
2.51%>$0
3.49%>$2,400
5.01%>$17K
6.68%>$26,500
None
5%>$0(h)
1.4%>$0
1.75%>$10K
2.45%>$25K
3.5%>$35K
5.525%>$40K
6.37%>$75K
1.7%>$0
3.2%>$4K
4.7%>$8K
6%>$16K
7.1%>$28K
7.9%>$46K
8.2%>$50K
n.a.
n.a.
$4,400
$1,000
n.a.
n.a.
$2,900
$2,900
$4,550
(y)
$7,600 $2,900(y) $2,900(y)

(y)
$2,300
$4,600
$6,000
$1,500
$4,400
(y)
$7,350
(y)
$2,100
$1,200
$3,130
(p)(w)
$6,260
(p)(w)
$1,720
(w)
$1,720(w)
$4,550
(y)
$7,600 $91(c)(q) $91(c)(q)

(y)
n.a.
n.a.
n.a.
$4,550
(y)
n.a.
n.a.
n.a.
n.a.
$2,400
$1,000
n.a.
n.a.
$1,500
$7,600 $2,900(y) $2,900(y)

(y)
NewYork
No
NorthCarolina
No
NorthDakota
No
4%>$0
4.5%>$16K
5.25%>$22K
5.9%>$26K
6.85%>$40K
6%>$0
7%>$12,750
7.75%>$60K
8.25%>$120K
2.1%>$0
3.92%>$27,050
4.34%>$65,550
5.04%>$136,750
$7,500
$13,000
n.a.
$1,000
$3,000
$5,000
$4,550
(y)
$7,600 $2,900(y) $2,900(y)

(y)
$2,500(r) $2,500(r)
5.54%>$297,350
Ohio
No
Oklahoma
Yes(d)
Oregon
Yes
Pennsylvania
No
RhodeIsland
No
SouthCarolina
No
SouthDakota
Tennessee
Texas
Utah
No
No
No
Yes
0.743%>$0
1.486%>$5K
2.972%>$10K
3.715%>$15K
4.457%>$20K
5.201%>$40K
5.943%>$80K
6.9%>$100K
7.5%>$200K(u)
0.5%>$0
1%>$1K
2%>$2,500
3%>$3,750
4%>$4,900
5%>$6,200
6%>$7,700
6.75%>$10K
5%>$0
7%>$2,450
9%>$6,100
2.8%>$0
26%offederal
incometaxliability
2.5%>$0
3%>$2,310
4%>$4,620
5%>$6,930
6%>$9,240
7%>$11,550
None
6%>$0(h)
None
2.3%>$0
3.3%>$863
4.2%>$1,725
n.a.
n.a.
$1,150(g) $1,150(g)
$2,000
(s)
$2,000
(s)
$1,000
$1,000
$1,800
$3,000
$142
(c)(w)
$142(c)(w)
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
$4,550
(y)
$7,600 $2,900(y) $2,900(y)

(y)
n.a.
n.a.
n.a.
$4,550
n.a.
n.a.
n.a.
n.a.
$1,250
n.a.
n.a.
n.a.
n.a.
$7,600 $2,175(v) $2,175(v)
Vermont
No
Virginia
No
Washington
WestVirginia
No
No
Wisconsin
No
Wyoming
Dist.ofCol.
No
No
5.2%>$2,588
6%>$3,450
7%>$4,313
24%offederal
incometaxliability
2%>$0
3%>$3K
5%>$5K
5.75%>$17K
None
3%>$0
4%>$9,999
4.5%>$24,999
6%>$39,999
6.5%>$59,999
4.60%>$0
6.15%>$8,060
6.50%>$16,130
6.75%>$116,130
n.a.
n.a.
n.a.
n.a.
$3,000
$5,000
$800
$800
n.a.
n.a.
n.a.
n.a.
n.a.
$2,000
n.a.
$2,000
$700
$700
n.a.
$1,370
n.a.
$1,370
$7,440 $13,410
(k)
(k)
None
n.a.
5%>$0
$2,000
7.5%>$10K
9.3%>$30K
Note:Boldtypeindicatesnoteworthytaxchanges.
n.a.
$2,000
(a)Appliestosingletaxpayersandmarriedpeoplefilingseparately.
(b)ExceptforDelawareandMississippi,marriedjointfilersreceivedoublethesingleexemption.
Mississippisis$9,500,andDelawarehasaflat$110taxcredit.
(c)TaxCredit.
(d)Rateslistedassumethattaxpayersoptnottodeducttheirfederalincometaxliability.In
Oklahoma,ifafilerchoosestodeducthisfederalliability,thenhefacesarangeofratesfrom
0.5%10%onincomeupto$1,000andover$16,000respectively.Itdeclinesto0%after
$52,500.
(e)Taxpayersreceiveadecliningtaxcreditinsteadofadeductionorexemptionoftaxable
income.Itdeclinesto0%after$52,500.
(f)Thetaxratewasdecreasedfrom5.85%to5.6%fortaxableyear2001.Fortaxableyears
beginingin2002,therateisreducedto5.3%.Fortaxableyearsbeginingin2003,andthereafter,
theratewillbereducedto5%.A12%rateappliestoshorttermcapitalgains,longandshort
termcapitalgainsoncollectiblesandpre1996installmentsalesclassifiedascapitalgainincome
forMassachusettspurposes.Thereisalsoa$100or$200exemptionforinterestin
Massachusettsbanks.
(i)Formarried,filingseparately,thelowbracketis$5,000andthehighbracketis$30,000.
(j)Formarried,filingseparately,thelowbracketis$5,000andthehighbracketis$10,000.
(l)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlowincometaxpayersthat
(m)Standarddeductionandpersonalexemptionsarecombined:$4,500forsingleandmarried
filingseparately$9,000marriedfilingjointlyandheadofhousehold.
(n)Thestandarddeductionis15percentofincomewithaminimumof$1,500andacapof
$2,000forsinglefilers,marriedfilingseparatelyfilersanddependentfilersearningmorethan
$13,333.Thestandarddeductioniscappedat$4,000formarriedfilingjointlyfilers,headof
householdfilersandqualifyingwidowersearningmorethan$26,667.
(o)Formarried,filingseparately,thelowbracketis$12,610andthehighbracketis$50,100.
(p)Canclaimeitherthestandarddeductionortheamountoffederaltaxeswithheldwhicheveris
greater.
(q)The$91personalexemptioncreditisphasedoutforfilerswithadjustedgrossincomeof
$65,000ormore.
(r)Exemptionsarebasedonfederalstandardsdeductionsbutareadjustedaccordingtoincome
andfilingstatus.
(s)Forthosemarriedfilingseparately,thestandarddeductionis$500or15%ofAGI,butnotto
exceed$1,000.Forallotherfilerswithadjustedgrossincome(AGI)over$13,333,thestandard
deductionisasgiven.ForthosewithAGIbetween$6,666and$13,333,thestandarddeduction
is15%ofAGI,andforthosewithAGIoflessthan$6,666,thestandarddeductionis$1,000.
(t)Formarried,filingseparately,thelowbracketis$4,000andthehighbracketis$50,000.
(u)UnderOhiolaw,whenthestateendsitsfiscalyearwithasignificantbudgetsurplus,that
surplusisrefundedtotaxpayersthroughatemporaryreductionintheincometaxrates.Normal
ratesrangefrom0.743percentforthelowestbracketto7.5percentforthehighestbracket.
(y)DeductionsandexemptionstiedtoFederaltaxsystem.Federaldeductionsandexemptions
areindexedforinflation.
Sources:StatetaxformsandinstructionsCommerceClearingHouseFederationofTax
Administrators.
TaxFoundation
Ph:(202)4646200
AsofJanuary1,2001
State
Standard
Federal Marginal
Low
High
Deduction($)
No.of
Deduc Rates(a)
Bracket(a) Bracket(a)
Brackets
tibility (Percent)
(b)(Under$) (b)(Over$)
Single Joint
Alabama
Yes
Alaska
Personal
Exemptions($)
Single Depend
(b)
ents
2.05.0
500
3,000
2,000
4,000
1,500
300
No
None
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
Arizona
No
2.875.04
10,000
150,000
3,600
7,200
2,100
2,300
Arkansas
No
1.07.0(l)
3,099(w)
25,899(w)
2,000
4,000
20(c)
20(c)
California
No
1.09.3
5,459(w)
35,826(w)
Colorado
No
2,811
(w)
n.a.
5,622 75(c)(w)
(w)
n.a.
n.a.
235(c)
(w)
n.a.
Connecticut
No
3.04.5
10,000
10,000
n.a.
n.a.
Delaware
Florida
No
No
0.05.95
None
7
n.a.
2,000
n.a.
60,000
n.a.
3,250
n.a.
Georgia
No
1.06.0
750
7,000
Hawaii
Idaho(x)
No
No
1.68.75
1.98.1
9
8
2,000
1,000(w)
40,000
20,000(w)
Illinois
No
Indiana
No
4.63%offederaltaxableincome.
3.0%offederaladjustedgrossincomewith
modification.
modification.
9
1,162(w)
52,290(w)
6,500
n.a.
12,250
(e)
110(c)
n.a.
110(c)
n.a.
2,300
3,000
2,700
2,700
1,500
4,400
1,900
8,800
1,040
2,800
1,040
2,800
n.a.
n.a.
2,000
2,000
n.a.
n.a.
1,000
1,000
3,630
(w)
6,000
40(c)
40(c)
2,250
2,250
1,700
20(c)
20(c)
n.a. 4,500(m)
1,000
Iowa
Yes
0.368.98
Kansas
No
3.56.45
15,000
30,000
1,470
(w)
3,000
Kentucky
No
2.06.0
3,000
8,000
1,700
Louisiana
Yes
2.06.0
10,000
50,000
n.a.
Maine
No
2.08.5
4,150(w)
16,500(w)
4,400
Maryland
No
2.04.85
1,000
Massachusetts
No
5.85/12.0(f)
n.a.
Michigan
No
Minnesota
No
Mississippi
Missouri
No
Yes
Montana
Yes(p)
Nebraska
7,350
3,000 2000(n) 4000(n)

n.a.
2,850 2,850(w)
(w)
1,850
1,850
n.a.
n.a.
4,400
1,000
n.a.
modification.
5.357.85
3 17,570(o)(w) 57,710(o)(w) 4,400(y)
n.a.
2,900
2,900
3.05.0
1.56.0
3
10
5,000
1,000
10,000
2,300
9,000 4,400(y)
2.011.0
10
2,100(w)
No
2.516.68
2,400
73,000(w) 3,130(p)
(w)
26,500 4,400(y)
Nevada
No
None
n.a.
n.a.
n.a.
n.a.
NewHampshire
No
5.0(h)
n.a.
n.a.
n.a.
n.a.
7,350 2,800(y) 2,800(y)

(y)
4,600
6,000
1,500
7,350
2,100
1,200
(y)
6,260 1,670(w) 1,670(w)
(p)(w)
7,350 91(c)(q) 91(c)(q)
(y)
n.a.
n.a.
n.a.
n.a.
2,400
n.a.
NewJersey
NewMexico
No
No
1.46.37
1.78.2
6
7
20,000
5,500(t)
75,000
n.a.
65,000(t) 4,400(y)
NewYork
No
4.06.85
8,000
20,000
n.a.
1,000
1,500
7,350 2,800(y) 2,800(y)
(y)
7,500 13,000
n.a.
1,000
NorthCarolina
No
6.07.75
12,750
60,000
3,000
NorthDakota
Yes(d)
Ohio
No
Oklahoma
Yes(d)
Oregon
Yes
Pennsylvania
No
RhodeIsland
No
SouthCarolina
No
2.57.0
2,340
SouthDakota
No
None
n.a.
n.a.
n.a.
n.a.
Tennessee
No
6.0(h)
n.a.
n.a.
n.a.
n.a.
n.a.
1,250
n.a.
Texas
No
None
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
Utah
Yes
2.37.0
750
3,750
4,400
Vermont
No
Virginia
No
2.05.75
3,000
Washington
No
None
n.a.
WestVirginia
No
3.06.5
Wisconsin
No
Wyoming
Districtof
Columbia
14%offederalincometaxliability.
200,000
5,000 2,500(r) 2,500(r)
n.a.
n.a.
n.a.
n.a. 1,100(g) 1,100(g)
0.6916.980
(u)
0.56.75
5,000
1,000
5.09.0
2,450(w)
6,100(w)
1,800
2,000
(s)
3,000
2.8
n.a.
n.a.
n.a.
n.a.
10,000 2,000(s)
26.0%offederalincometaxliability.
11,701 4,400(y)
24%offederalincometaxliability.
n.a.
n.a.
1,000
1,000
n.a.
139(c)
(w)
n.a.
139(c)
(w)
n.a.
n.a.
n.a.
n.a.
7,350 2,800(y) 2,800(y)

(y)
n.a.
n.a.
n.a.
7,350 2,100(v) 2,100(v)
n.a.
n.a.
n.a.
n.a.
17,000
3,000
5,000
800
800
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
10,000(i)
60,000(i)
n.a.
n.a.
2,000
2,000
4.736.75
7,500(j)
600
600
No
None
n.a.
n.a.
112,500(j) 7,200(k) 12,970

(k)
n.a.
n.a.
n.a.
n.a.
n.a.
No
6.09.5
10,000
1,370
1,370
20,000
2,000
2,000
Note:Bold,Italicsindicatenoteworthytaxchangesduring2000.
(b)ExceptforDelawareandMississippi,marriedjointfilersreceivedoublethesingleexemption.Delawareisaflat$100tax
creditandMississippiis$9,500forjoint.
(c)TaxCredit.
(d)Rateslistedassumethattaxpayersoptnottodeducttheirfederalincometaxliability.InNorthDakota,afilerwhochooses
todeducthisfederalliabilityfacesarangeofratesfrom2.67%12%onincomeupto$3,000andover$50,000,respectively.In
Oklahoma,ifafilerchoosestodeducthisfederalliability,thenhefacesarangeofratesfrom0.5%10%onincomeupto
(e)Taxpayersreceiveadecliningtaxcreditinsteadofadeductionorexemption.oftaxableincomeanddeclinesto0%after
(f)The12%rateappliestointerest(earnedonlyfromMAbanks),shorttermcapitalgains,longandshorttermcapitalgainson
collectiblesandpre1996installmentsalesclassifiedascapitalgainincomeforMassachusettspurposes.
(l)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlowincometaxpayersthatreducestheirtaxpayments.
(m)Standarddeductionandpersonalexemptionsarecombined:$4,500forsingleandmarriedfilingseparately$9,000married
filingjointlyandheadofhousehold.
(n)Thestandarddeductionistakenasapercentofincome(15percent)withaminimumof1,500andacapof$2,000forsingle
filers,marriedfilingseparatelyfilersanddependentfilers.earningmorethan$13,333.Thestandarddeductioniscappedat
$4,000formarriedfilingjointlyfilers,headofhouseholdfilersandqualifyingwidowersearningmorethan$26,667.
(r)Exemptionsarebasedonfederalstandardsdeductionsbutareadjustedaccordingtoincomeandfilingstatus.
(s)Thedeductiongivenisapplicabletoallfilers,excludingmarriedfilingseparatelyfilers,withadjustedgrossincome(AGI)
over$13,333.ForthosewithAGIbetween$6,666and$13,333thestandarddeductionis15%ofAGIandforthosewithAGIof
lessthan$6,666thestandarddeductionis$1,000.Formarriedfilingseparatelyfilers,thestandarddeductionis$500or15%of
AGI,butnottoexceed$1,000.
(u)UnderOhiolaw,whenthestateendsitsfiscalyearwithasignificantbudgetsurplus,thatsurplusisrefundedtotaxpayers
throughatemporaryreductionintheincometaxrates.Normalratesrangefrom0.743percentforthelowestbracketto7.5
percent.
(y)DeductionsandexemptionstiedtoFederaltaxsystem.Federaldeductionsandexemptionsareindexedforinflation.
Sources:TaxFoundationSpecialReport#102:StateTaxCollectionsandRates,February2001.Respectivestatetaxforms
andinstructions,CommerceClearingHouse,FederationofTaxAdministrators.
TaxFoundation
Ph:(202)4646200
AsofJanuary1,2000
State
Federal
MarginalRates No.of
Deduct
(a)
Brackets
ibility
Low
High
Bracket Bracket
(a)(b)
(a)(b)
(Under)
Alabama
Yes
2.05.0%
$500
Alaska
No
None
n.a.
n.a.
Arizona
Arkansas
California
Colorado
Connecticut
No
No
No
No
No
(Over)
Standard
Deduction
SingleJoint
$3,000 $2,000 $4,000

n.a.
n.a.
5
10,000 150,000
2.875.04
1.07.0(l)
6
3,000 25,000
1.09.3
6
5,131 33,673
5%offederaltaxableincome
n.a.
3.04.5
2 $10,000 $10,000
3,600
2,000
2,642
n.a.
n.a.
Delaware
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
No
No
No
No
No
No
No
Yes
No
No
Yes
0.06.4
None
1.06.0
1.68.75%
2.08.2
3
3.4
0.368.98
3.56.45%
2.06.0
2.06.0
7
n.a.
6
9
8
1
1
9
3
5
3
Maine
Maryland
No
No
2.08.5
2.04.85
4
4
4,150
1,000
Massachusetts
No
5.95/12.0%(f)
n.a.
n.a.
Michigan
No
4.4
n.a.
n.a.
Minnesota
No
5.58.0
Mississippi
No
3.05.0
Missouri
Yes
1.56.0
10
Montana
Yes(p)
2.011.0%
10
Nebraska
No
2.516.68
Nevada
No
None
n.a.
n.a.
n.a.
n.a.
NewHampshire
NewJersey
No
No
5.0(h)
1.46.37
n.a.
6
n.a.
20,000
n.a.
75,000
n.a.
n.a.
NewMexico
No
1.78.2%
NewYork
No
NorthCarolina
No
NorthDakota
Ohio
Oklahoma
Oregon
Pennsylvania
Yes(d)
Single(b)
Dependents
$1,500
$300
n.a.
n.a.
7,200
2,100
4,000
20(c)
5,284
72
n.a.
n.a.
n.a. $12,000(e)
2,300
20(c)
227(c)
n.a.
2,000 30,000 $3,250 $4,000

n.a.
n.a.
n.a.
n.a.
750
7,000 2,300 3,000
$2,000 $40,000 $1,500 $1,900
1,000 20,000 4,300 7,350
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
1,148 51,120 1,460 3,590
$15,000 $30,000 $3,000 $6,000
3,000
8,000 1,500 1,500
10,000 50,000
n.a.
n.a.
100(c)
n.a.
2,700
$1,040
2,750
1,650
1,000
40(c)
$2,250
20(c)
4500(m)
100(c)
n.a.
2,700
$1,040
2,750
1,650
1,000
40(c)
$2,250
20(c)
1,000
2,750
1,850
2,750
1,850
n.a.
7,200
4000
(n)
n.a.
$4,400
$1,000
n.a.
n.a.
2,800
2,800
3 $17,250 $56,680 $4,300 $7,200

(o)
(o)
3
5,000 10,000 2,300 4,600
2,750
2,750
6,000
1,500
7,200
2,100
1,200
$2,000 $70,400 $3,020 $6,040

(p)
(p)
2,400 26,500 4,300 7,200
$1,610
$1,610
89(c)(q)
89(c)(q)
n.a.
n.a.
n.a.
n.a.
n.a.
2,400
1,000
n.a.
1,500
$2,750
$2,750
4.06.85
7 $5,500(t) $65,000 $4,300 $7,200

(t)
5
8,000 20,000 7,500 13,000
n.a.
1,000
6.07.75
2,750(r)
1,000
12,750
Yes(d)
0.56.75%
Yes
5.09.0
No
2.8
9,000
4,300
60,000
3,000
5,000
2,750(r)
n.a.
n.a.
n.a.
n.a.
5,000 200,000
n.a.
n.a.
1,050(g)
1050(g)
$1,000 $10,000 $2,000 $2,000

(s)
(s)
2,300
5,800 1,800 3,000
$1,000
$1,000
132(c)
132(c)
n.a.
n.a.
14%offederalincometaxliability
No 0.7167.228(u)
16,500 4,300
3,000 2000(n)
PersonalExemptions
n.a.
n.a.
n.a.
n.a.
RhodeIsland
No 26.5%offed.Inc.taxliability
SouthCarolina
No
2.57.0
SouthDakota
No
None
Tennessee
No
Texas
Utah
n.a.
n.a.
n.a.
2,310
11,550
4,300
7,200
2,750
2,750
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
6.0%(h)
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
No
None
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
Yes
2.37.0
750
Vermont
No
25%offederalincometaxliability
Virginia
No
2.05.75%
Washington
No
None
n.a.
WestVirginia
No
3.06.5
Wisconsin
No
4.776.77
7,500(j)
Wyoming
No
None
n.a.
n.a.
Districtof
Columbia
No
6.09.5%
3,750 $4,250 $7,100

n.a.
n.a.
$2,063(v) $2,063(v)
n.a.
n.a.
$3,000 $17,000 $3,000 $5,000
$800
$800
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
5 10,000(i)
60,000
(i)
15,000
(j)
n.a.
n.a.
n.a.
2,000
2,000
5,200
(k)
n.a.
8,900
(k)
n.a.
50
n.a.
n.a.
$10,000 $20,000 $2,000 $2,000
$1,370
$1,370
Note:Bold,Italicsindicatenoteworthytaxchangesduring2000.
(b)ExceptforDelawareandMississippi,marriedjointfilersreceivedoublethesingleexemption.Delawareisaflat$100
(c)TaxCredit.
(d)Rateslistedassumethattaxpayersoptnottodeducttheirfederalincometaxliability.InNorthDakota,afilerwho
(e)Taxpayersreceiveadecliningtaxcreditinsteadofadeductionorexemption.oftaxableincomeanddeclinesto0%
(f)The12%rateappliestointerest(earnedonlyfromMAbanks),shorttermcapitalgains,longandshorttermcapital
(l)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlowincometaxpayersthatreducestheirtax
(m)Standarddeductionandpersonalexemptionsarecombined:$4,500forsingleandmarriedfilingseparately$9,000
(n)Thestandarddeductionistakenasapercentofincome(15percent)withaminimumof1,500andacapof$2,000for
(r)Exemptionsarebasedonfederalstandardsdeductionsbutareadjustedaccordingtoincomeandfilingstatus.
(s)Thedeductiongivenisapplicabletoallfilers,excludingmarriedfilingseparatelyfilers,withadjustedgrossincome(AGI)
(u)UnderOhiolaw,whenthestateendsitsfiscalyearwithasignificantbudgetsurplus,thatsurplusisrefundedto
(y)DeductionsandexemptionstiedtoFederaltaxsystem.Federaldeductions
andexemptionsareindexedforinflation.
Sources:TaxFoundationSpecialReport #102:StateTaxCollectionsandRates,February2001.
Respectivestatetaxformsandinstructions,CommerceClearingHouse,
FederationofTaxAdministrators.
TaxFoundation
Ph:(202)4646200

State Individualincome Rates 2000 2012 20120216

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State Individualincome Rates 2000 2012 20120216

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StateIndividualIncomeTaxRates

$3,692(n) $7,384(n) $99(c)(n)

$5,450(o) $10,900(o) $3,500

$1,750(n) $4,310(n) $40(c)

$2,100(n) $2,100(n) $20(c)

$5,450(n) $9,100(n) $2,850

$2,000(k) $4,000(k) $3,200

$5,450(o) $10,900(o) $3,500(o) $3,500(o)

$5,450(o) $10,900(o) $2,100

$4,010(n) $8,020(n) $2,140(n) $2,140(n)

$5,450(n) $10,900(n) $106(c)

$5,450(o) $10,900(o) $3,500(o) $3,500(o)

$5,450(o) $10,900(o) $3,500(o) $3,500(o)

$1,865(n) $3,735(n) $169(c)(n) $169(c)(n)

$5,450(o) $10,900(o) $3,500(o) $3,500(o)

$5,450(o) $10,900(o) $3,500(o) $3,500(o)

$8,960(h) $16,140(h) $700

$2,000(m) $4,000(m) $2,400

$10,700(s) $3,400(s) $3,400(s)

$10,300(s) $3,300(s) $3,300(s)

$10,700(s) $3,400(s) $3,400(s)

$10,700(s) $3,400(s) $3,400(s)

$10,700(s) $3,400(s) $3,400(s)

$3,710 $7,420(r) $1,980(r) $1,980(r)

$3,560 $7,120(r) $1,900(r)

$4,750(y) $9,500(y) $3,000(y) $3,000(y)

$4,750(y) $7,950(y) $99(c)(q)

$9,500(y) $3,050(y) $3,050(y)

$4,750(y) $7,950(y) $3,050(y) $3,050(y)

$4,750(y) $7,950(y) $3,050(y) $3,050(y)

$7,850(y) $3,000(y) $3,000(y)

$7,850(y) $91(c)(q) $91(c)(q)

$7,850(o) $3,000(y) $3,000(y)

$7,850(o) $3,000(y) $3,000(y)

$7,600 $2,900(y) $2,900(y)

$7,600 $91(c)(q) $91(c)(q)

$7,600 $2,900(y) $2,900(y)

$7,600 $2,900(y) $2,900(y)

$7,600 $2,900(y) $2,900(y)

3,000 2000(n) 4000(n)

7,350 2,800(y) 2,800(y)

5,000 2,500(r) 2,500(r)

n.a. 1,100(g) 1,100(g)

7,350 2,800(y) 2,800(y)

7,350 2,100(v) 2,100(v)

112,500(j) 7,200(k) 12,970

$3,000 $2,000 $4,000

2,000 30,000 $3,250 $4,000

3 $17,250 $56,680 $4,300 $7,200

$2,000 $70,400 $3,020 $6,040

7 $5,500(t) $65,000 $4,300 $7,200

$1,000 $10,000 $2,000 $2,000

3,750 $4,250 $7,100

$3,000 $17,000 $3,000 $5,000

$10,000 $20,000 $2,000 $2,000

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