| State |
Percentage of all filers |
Connecticut
|
25% |
| Maryland |
25% |
| New Jersey |
25% |
| Massachusetts |
24% |
| California |
20% |
| Minnesota |
19% |
| New York |
19% |
| Virginia |
19% |
| Wisconsin |
19% |
| District of Columbia |
18% |
| Michigan |
18% |
| Pennsylvania |
18% |
Source: Institute on Taxation and Economic Policy, www.ctj.org/itep.