Share of tax returns itemizing deductions: U.S. states ranked (2023)
Measure: Share of tax returns itemizing deductions (%, derived). All 50 states and District of Columbia with data in Federal income tax returns by state, ranked from highest to lowest. Reference period: 2023.
National value: 9.3 (United States).
Small states, hard to see on the map:
- Lowest: 3.3 to 5.9 %
- Group 2: 5.9 to 6.6 %
- Group 3: 6.6 to 8.1 %
- Group 4: 8.1 to 11.4 %
- Highest: 11.4 to 19.8 %
Rank is derived by Quadranac: 1 = highest value; ties share a rank. The ranked value is itself derived; see the source table for the method. Values are as published in the source table.
| 1 | District of Columbia | 19.8 |
|---|---|---|
| 2 | Maryland | 19.3 |
| 3 | California | 14.8 |
| 4 | Utah | 13.3 |
| 5 | Virginia | 13.2 |
| 6 | New Jersey | 12.9 |
| 7 | Oregon | 12 |
| 8 | Massachusetts | 11.8 |
| 8 | Washington | 11.8 |
| 10 | Georgia | 11.7 |
| 11 | Hawaii | 11.4 |
| 12 | Colorado | 11.2 |
| 13 | Connecticut | 10.9 |
| 14 | New York | 9.7 |
| 15 | Delaware | 9.5 |
| 16 | Nevada | 8.9 |
| 17 | Arizona | 8.6 |
| 17 | Minnesota | 8.6 |
| 19 | Illinois | 8.5 |
| 20 | Idaho | 8.3 |
| 21 | Florida | 8.1 |
| 21 | Montana | 8.1 |
| 21 | Rhode Island | 8.1 |
| 24 | North Carolina | 8 |
| 25 | New Hampshire | 7.9 |
| 26 | Texas | 7.8 |
| 27 | Alabama | 7.6 |
| 27 | South Carolina | 7.6 |
| 29 | Pennsylvania | 6.9 |
| 30 | Kansas | 6.6 |
| 30 | Oklahoma | 6.6 |
| 32 | Mississippi | 6.4 |
| 33 | Missouri | 6.2 |
| 34 | Nebraska | 6.1 |
| 34 | Tennessee | 6.1 |
| 36 | Wisconsin | 6 |
| 37 | Iowa | 5.9 |
| 37 | Louisiana | 5.9 |
| 37 | Maine | 5.9 |
| 37 | Michigan | 5.9 |
| 37 | New Mexico | 5.9 |
| 42 | Arkansas | 5.8 |
| 43 | Vermont | 5.7 |
| 44 | Wyoming | 5.5 |
| 45 | Alaska | 5.4 |
| 45 | Indiana | 5.4 |
| 47 | Kentucky | 5.3 |
| 48 | Ohio | 5.2 |
| 49 | North Dakota | 4.8 |
| 50 | South Dakota | 4.7 |
| 51 | West Virginia | 3.3 |
Source: Internal Revenue Service, Statistics of Income, SOI Tax Stats, Historic Table 2: individual income and tax data by state, tax year 2023 (23in55cmcsv.csv). Reference period: 2023.
Cite this ranking
U.S. states ranked by share of tax returns itemizing deductions (%, derived) (2023). Data: Internal Revenue Service, Statistics of Income, SOI Tax Stats, Historic Table 2: individual income and tax data by state, tax year 2023 (23in55cmcsv.csv); rank derived by Quadranac. Data last updated 2026-11-09. https://quadranac.com/rankings/us-states-by-share-of-tax-returns-itemizing-deductions/