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Share of tax returns with business income: U.S. states ranked (2023)

Measure: Share of tax returns with business income (%, 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.

Licence: Public domain (U.S. federal government work).
Data last updated: 2026-11-09

Download full table CSV Source: Internal Revenue Service, Statistics of Income (opens in a new tab)

National value: 19.2 (United States).

Small states, hard to see on the map:

DC 19.7 %
RI 16.4 %
DE 15.9 %
CT 18.5 %
NJ 19.2 %
MD 22.4 %
MA 17.4 %
VT 18.1 %
NH 15.7 %

Lowest: 12.3 to 15.7 %
Group 2: 15.7 to 17 %
Group 3: 17 to 18.1 %
Group 4: 18.1 to 19.5 %
Highest: 19.5 to 26.1 %

The map is a visual summary; every value is in the table below, which is the keyboard and screen-reader path. Groups are quintiles of the values shown (a derived grouping). Boundaries: Natural Earth (public domain), simplified. Alaska and Hawaii are shown as insets, not to scale.

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	Georgia	26.1
2	Florida	25.6
3	Texas	24.4
4	Louisiana	23.9
5	Mississippi	22.5
6	Maryland	22.4
7	Tennessee	21
8	Alabama	19.9
9	District of Columbia	19.7
10	California	19.6
11	North Carolina	19.5
12	South Carolina	19.3
12	Virginia	19.3
14	New Jersey	19.2
15	Arkansas	19
15	Colorado	19
17	Nevada	18.9
17	New York	18.9
19	Oklahoma	18.8
20	Connecticut	18.5
21	Vermont	18.1
22	Arizona	17.8
23	Montana	17.7
24	Idaho	17.5
24	Utah	17.5
26	Massachusetts	17.4
27	Wyoming	17.3
28	Alaska	17.2
28	Illinois	17.2
30	Maine	17.1
31	Hawaii	17
32	Kentucky	16.7
32	Missouri	16.7
34	Michigan	16.5
35	Rhode Island	16.4
36	Delaware	15.9
36	Kansas	15.9
38	Ohio	15.8
39	New Hampshire	15.7
39	Oregon	15.7
39	South Dakota	15.7
42	Nebraska	15.4
43	Minnesota	15.3
43	North Dakota	15.3
45	New Mexico	15.1
46	Iowa	15
47	Indiana	14.9
48	Pennsylvania	14.7
49	Washington	14.6
50	Wisconsin	13.4
51	West Virginia	12.3

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 with business income (%, 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-with-business-income/

Download source table CSV All rankings