Alternative Minimum Tax by State, with California Focus, Tax Year 2003
				based on information from the Brookings-Urban Tax Policy Center
	Number of returns			AMT			Percent of Returns on AMT in State
State	All	Taxable	On AMT	Total ($1,000s)	Average per Return ($)	Percent of Income Tax	All Returns	Taxable Returns	Rank
United States	131,356,582	91,626,824	2,358,795	9,425,838	3,996	1.25	1.80	2.57	N/A
California	15,171,832	10,494,379	474,992	2,153,136	4,533	2.13	3.13	4.53	4
CA as % of U.S.	11.6	11.5	20.1	22.8	113.4	169.8	174.3	175.8
Alabama	1,883,765	1,211,116	9,739	41,629	4,274	0.53	0.52	0.80	47
Alaska	343,032	277,302	1,695	6,230	3,676	0.35	0.49	0.61	51
Arizona	2,285,323	1,573,796	20,484	92,205	4,501	0.80	0.90	1.30	35
Arkansas	1,121,518	718,679	8,871	31,850	3,590	0.77	0.79	1.23	38
California	15,171,832	10,494,379	474,992	2,153,136	4,533	2.13	3.13	4.53	4
Colorado	2,079,044	1,516,764	23,140	99,625	4,305	0.78	1.11	1.53	31
Connecticut	1,653,789	1,279,106	60,856	229,298	3,768	1.34	3.68	4.76	3
Delaware	388,288	291,246	4,579	21,993	4,803	0.95	1.18	1.57	27
District of Columbia	275,645	201,566	9,024	41,166	4,562	1.74	3.27	4.48	5
Florida	7,849,542	5,300,070	71,607	386,883	5,403	0.87	0.91	1.35	34
Georgia	3,709,312	2,460,182	53,920	204,183	3,787	1.07	1.45	2.19	14
Hawaii	591,084	428,729	6,590	28,089	4,262	1.02	1.11	1.54	30
Idaho	577,926	385,696	6,211	23,483	3,781	1.09	1.07	1.61	24
Illinois	5,722,755	4,064,281	80,638	305,859	3,793	0.82	1.41	1.98	18
Indiana	2,816,535	2,004,999	19,872	76,636	3,856	0.59	0.71	0.99	42
Iowa	1,324,876	964,039	12,537	39,711	3,168	0.73	0.95	1.30	36
Kansas	1,218,580	858,499	14,527	51,617	3,553	0.90	1.19	1.69	21
Kentucky	1,740,856	1,192,015	18,413	63,381	3,442	0.91	1.06	1.54	29
Louisiana	1,879,651	1,167,745	13,007	43,329	3,331	0.58	0.69	1.11	40
Maine	615,092	447,476	9,336	35,866	3,842	1.43	1.52	2.09	17
Maryland	2,601,859	1,963,722	75,341	249,343	3,310	1.40	2.90	3.84	6
Massachusetts	3,051,697	2,365,151	89,007	340,829	3,829	1.39	2.92	3.76	7
Michigan	4,546,347	3,253,011	51,958	161,782	3,114	0.67	1.14	1.60	25
Minnesota	2,383,813	1,805,993	45,653	162,167	3,552	1.14	1.92	2.53	10
Mississippi	1,169,646	696,183	6,167	20,733	3,362	0.54	0.53	0.89	44
Missouri	2,563,895	1,799,752	26,033	101,825	3,911	0.86	1.02	1.45	32
Montana	433,522	284,386	4,526	16,707	3,691	1.13	1.04	1.59	26
Nebraska	802,709	570,034	10,126	35,585	3,514	1.01	1.26	1.78	20
Nevada	1,044,025	763,287	8,215	47,635	5,799	0.70	0.79	1.08	41
New Hampshire	634,654	490,381	8,138	31,818	3,910	0.80	1.28	1.66	22
New Jersey	4,082,108	3,030,048	178,870	630,399	3,524	1.81	4.38	5.90	2
New Mexico	813,731	521,692	7,103	26,637	3,750	0.88	0.87	1.36	33
New York	8,589,932	5,989,363	356,771	1,541,264	4,320	2.39	4.15	5.96	1
North Carolina	3,680,813	2,490,379	53,449	197,622	3,697	1.19	1.45	2.15	15
North Dakota	302,426	217,689	1,683	5,253	3,121	0.46	0.56	0.77	48
Ohio	5,444,137	3,988,454	96,790	335,936	3,471	1.36	1.78	2.43	11
Oklahoma	1,460,943	959,668	12,239	44,034	3,598	0.75	0.84	1.28	37
Oregon	1,571,871	1,104,588	29,056	119,117	4,100	1.68	1.85	2.63	9
Pennsylvania	5,771,764	4,159,105	79,008	273,741	3,465	0.88	1.37	1.90	19
Rhode Island	498,063	372,648	10,615	38,728	3,648	1.37	2.13	2.85	8
South Carolina	1,804,803	1,193,134	19,543	65,731	3,363	0.93	1.08	1.64	23
South Dakota	357,449	246,562	1,534	6,712	4,375	0.46	0.43	0.62	49
Tennessee	2,565,045	1,739,404	10,647	52,817	4,961	0.44	0.42	0.61	50
Texas	9,298,799	6,022,920	68,776	285,472	4,151	0.55	0.74	1.14	39
Utah	969,812	645,223	9,974	34,440	3,453	0.87	1.03	1.55	28
Vermont	302,209	222,293	4,877	20,620	4,228	1.55	1.61	2.19	13
Virginia	3,431,766	2,565,703	61,470	202,888	3,301	0.91	1.79	2.40	12
Washington	2,808,556	2,101,376	18,159	89,404	4,923	0.50	0.65	0.86	46
West Virginia	744,440	505,823	4,580	14,838	3,240	0.57	0.62	0.91	43
Wisconsin	2,589,845	1,935,569	40,670	130,425	3,207	1.01	1.57	2.10	16
Wyoming	240,998	172,837	1,525	9,767	6,405	0.70	0.63	0.88	45
Other areas [1]	1,546,460	612,761	46,254	155,398	3,360	2.96	2.99	7.55	N/A
[1] Includes, for example, returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens
abroad; and returns filed by residents of Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. Government employees.
NOTES: (a) The data in the table are based on tabulations of all individual income tax returns filed and processed through the IRS Individual Master File system during Calendar Year 2004.
Most returns filed in 2004 were for Tax Year 2003, but some are for prior years.
(b) Alternative minimum tax refers to Form 1040, line 42; It excludes additional tax paid because of the loss of credits.
(c) Classification by state was based on the address used on the return.   Usually this address is the taxpayer’s home address.  However, some taxpayers may have used the
address of a tax attorney or accountant, or a place of business, and that address could be in a different state than the taxpayer’s home.
(d) Detail of states may not add to the United States total because of rounding.
Source:  "Early Release of Individual Income Tax Data from the Individual Master File System for Adjusted Gross Income, Alternative Minimum Tax, and Income Tax, by State, Tax Year 2003," March 2005, http://www.irs.gov/pub/irs-soi/03in01er.xls, and Tax Policy Center.  Addition from California Institute for Federal Policy Research.