Table 6 -- Internal Revenue Gross Collections, by State, Fiscal Year 2002
[Money amounts are in thousands of dollars]
Individual income and employment taxes
State [1]
Total Internal Revenue collections [2] (1) Corporation income tax [3] (2) Total [4,5] (3)
Income tax not withheld and SECA tax [4,5] (4)
Income tax withheld and FICA tax [4] (5)
Railroad retirement tax (6)
United States, total
[r] 2,016,627,269
[r] 211,437,773
1,725,811,146
324,019,429
1,390,478,688
4,573,216
Alabama Alaska Arizona Arkansas California
18,650,989 3,211,048 24,901,726 19,701,605 232,301,672
1,867,639 117,146 1,896,445 4,721,185 21,655,748
16,357,183 3,016,940 20,916,224 14,487,463 202,770,828
3,068,872 719,383 4,683,185 1,893,714 47,990,422
13,206,398 2,283,396 16,123,415 12,468,040 153,980,040
3,008 1,643 1,040 1,931 6,448
Colorado Connecticut Delaware District of Columbia Florida Georgia
36,425,729 39,704,704 11,789,203 14,750,258 94,507,294 60,330,806
1,198,433 6,660,592 3,823,379 2,490,491 5,905,368 9,761,760
34,040,705 32,256,165 7,779,319 11,935,392 85,364,368 47,323,416
6,132,881 7,512,567 989,351 1,172,961 22,334,880 7,591,208
27,785,177 24,658,791 6,765,698 10,418,641 61,966,138 39,480,601
8,978 1,144 362 325,875 704,464 4,263
Hawaii Idaho Illinois Indiana Iowa
5,559,960 6,894,987 111,520,475 33,999,215 14,570,904
606,173 506,782 11,992,066 2,623,846 1,409,807
4,779,462 6,328,494 94,185,656 30,643,556 12,927,804
1,196,020 1,016,178 15,654,153 4,792,417 2,283,056
3,564,027 5,270,488 77,974,909 25,714,233 10,582,972
-1,228 203,324 22,259 5,757
Kansas Kentucky Louisiana Maine Maryland
16,293,151 17,333,323 22,664,648 5,302,925 41,637,531
926,707 1,334,005 1,012,379 340,476 3,256,253
13,924,986 15,565,771 21,328,978 4,740,744 37,374,228
2,392,682 2,772,676 3,520,738 1,117,612 6,649,071
11,036,280 12,717,590 17,742,624 3,595,552 30,500,100
432,647 6,017 3,116 4,139 104,806
Massachusetts Michigan Minnesota Mississippi Missouri
60,389,579 66,310,784 58,143,877 9,011,608 41,145,979
4,304,364 4,082,856 8,202,248 554,283 4,480,300
54,674,464 61,458,413 48,263,156 8,120,055 34,242,740
11,677,932 7,666,965 5,434,835 1,712,506 4,939,563
42,805,318 53,498,855 42,587,063 6,363,021 29,101,848
20,313 32,750 66,861 1,515 57,289
Montana Nebraska Nevada New Hampshire New Jersey
3,119,114 12,508,654 12,141,754 7,358,146 91,275,843
150,459 2,290,869 1,886,140 282,205 9,902,252
2,885,949 10,024,823 10,020,550 6,884,267 78,795,055
799,893 1,626,014 3,141,091 1,607,637 12,593,863
2,048,052 7,344,275 6,831,132 5,250,501 65,862,441
26,010 1,012,350 78 259 99,041
New Mexico New York North Carolina North Dakota Ohio
7,146,536 182,023,813 47,807,484 2,717,953 86,810,682
431,889 20,979,542 7,365,527 208,395 10,015,921
6,499,143 156,596,003 39,703,323 2,465,136 73,026,137
1,691,470 30,059,666 6,419,322 563,618 9,117,954
4,774,402 125,842,025 33,094,905 1,887,817 63,626,501
169 278,076 4,720 2,607 19,429
Oklahoma Oregon Pennsylvania Rhode Island South Carolina
18,213,114 18,392,990 85,488,178 7,942,125 15,166,634
1,042,779 1,046,519 8,877,628 1,681,668 889,445
12,912,374 16,863,604 73,731,442 6,170,461 13,929,975
2,905,300 3,175,109 12,009,239 1,132,333 2,689,138
9,936,188 13,599,564 61,318,036 5,010,434 11,165,960
2,545 2,385 109,632 6 1,613
South Dakota Tennessee Texas Utah Vermont
3,573,354 35,824,877 146,440,182 9,117,924 3,007,156
82,467 2,960,201 13,702,495 573,944 168,557
3,452,008 31,669,382 117,685,965 8,233,065 2,742,097
986,993 4,651,256 22,814,054 1,645,987 627,025
2,442,313 26,872,633 93,898,188 6,538,039 2,101,137
6,592 3,326 397,514 4,469 2,118
Virginia Washington West Virginia Wisconsin Wyoming
49,658,845 42,324,665 4,927,855 34,648,056 2,735,388
6,899,627 5,334,603 233,721 4,086,681 71,196
40,766,110 35,649,249 4,542,538 29,860,923 2,310,603
7,575,494 7,444,465 989,645 5,002,359 895,779
32,480,189 28,197,677 3,532,901 24,721,313 1,405,361
549,894 5,681 318 3,958 141
International [6] Puerto Rico Other
12,226,684 4,554,453 7,672,231
2,988,908 1,326,919 1,661,989
8,964,920 3,222,505 5,742,414
3,004,719 241,291 2,763,427
5,891,543 2,941,710 2,949,833
19,099 6 19,094
Undistributed [7]
[r] - Revised.
[r] 6,974,935
[r] 1,553,060
4,619,534
1,934,179
2,613,946
8
[1] Classification by State is usually based on taxpayer’s address or in the case of businesses, the location of the principal office or place of business. However, some individuals may use the address of a tax attorney or accountant, or, in the case of certain individuals who were sole proprietors, partners in a partnership, or shareholders in an S corporation, the business address. Moreover, such addresses could have been located in a State other than the State in which the individual resided. Tax collections shown for various States, therefore, do not indicate the Federal tax burden of each, since, in many instances, taxes are collected in one State from residents of, or operations in, another. For example, taxes withheld reported by employers located near a State boundary might include substantial amounts withheld from salaries of employees who reside in a neighboring State(s). Also, while taxes of corporations may be paid from the principal office, the operations of these corporations may be located in one or more other State(s). See also footnotes 6 and 7, below. [2] Excludes excise taxes collected by the Customs Service and the Bureau of Alcohol, Tobacco and Firearms. [3] Includes tax-exempt organization business income taxes totaling $494.5 million, of which $319.2 million were from the tax (Forms 990-T) on “unrelated business income.” and $175.3 Million were from farmer's cooperatives (Form 990C) [4] Collections of individual income tax (withheld and not withheld) include old-age, survivors, disability, and hospital insurance (OASDHI) taxes on salaries and wages under the Federal Insurance Contributions Act or FICA, and on self-employment income under the Self Employment Insurance Contributions Act or SECA. See also Table 1 (Summary of Internal Revenue Collections, by Type of Tax, Fiscal Years 2001 and 2002), footnote 5. Also, collections of individual income tax include Presidential Election Campaign Fund contributions of $67.0 million (see also, footnote 7). [5] Includes estimated tax, shown separately in other tables. Also, includes estate and trust income tax collections of $10.8 billion. [6] For individuals, estates, or trusts, includes 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 either income from sources outside Puerto Rico or with income earned as U.S. Government employees. For corporations and a small number of publicly-traded partnerships, includes domestic and foreign businesses whose principal office was outside the United States; also includes domestic corporations claiming a U.S. possessions tax credit, regardless of location of the principal office. For estate tax, includes returns for U.S. citizen or resident decedents who were domiciled abroad at time of death and returns of nonresident alien decedents. For gift tax, includes returns filed by donors with overseas addresses, including returns filed from Puerto Rico or U.S. possessions and from Army Post Office or Fleet Post Office addresses by members of the armed forces stationed abroad. For excise taxes, includes returns filed by payers with foreign addresses, including returns filed from Puerto Rico and U.S. possessions and from Army Post Office or Fleet Post Office addresses. [7] Includes tax payments made to banks under the Federal Tax Deposit (FTD) system that had not been classified by State as of the end of the fiscal year because they had not yet been applied to taxpayer accounts. Also includes credits allowable on income tax returns for certain gasoline, diesel fuel, and special motor fuel tax payments and for excess payments under the Federal Insurance Contributions Act (FICA). In addition, includes that portion of the tax designated by individual income taxpayers for the Presidential Election Campaign Fund; such amounts are not really tax collections as such, inasmuch as they do not affect the individual’s tax liability. Transfer of amounts to this fund was made on a national basis only. NOTES: Amounts include adjustments to prior years made in Fiscal Year 2002. This could produce negative amounts of collections shown in the table. Detail may not add to totals because of rounding. SOURCE: IRS Data Book, FY 2002, Publication 55b. Also, Chief Financial Officer, Revenue Accounting, Office of Revenue Systems N:CFO:R:S
Unemployment insurance tax (7) Estate tax (8) Gift tax (9) Excise taxes [2] (10)
6,739,813
25,532,186
1,709,329
52,136,835
78,906 12,517 108,584 123,778 793,918
297,561 14,595 281,924 143,816 3,939,525
12,519 112 23,137 -62,966 261,884
116,088 62,255 1,783,997 412,108 3,673,688
113,669 83,664 23,908 17,915 358,887 247,344
305,883 546,684 171,268 139,212 1,972,330 434,846
11,945 43,288 2,251 9,018 163,524 14,934
868,763 197,975 12,988 176,145 1,101,704 2,795,850
19,415 40,601 353,269 114,647 56,018
70,828 36,722 1,264,346 401,681 140,213
17,195 1,408 76,261 49,064 5,162
86,302 21,582 4,002,145 281,069 87,918
63,377 69,487 62,500 23,441 120,251
185,560 173,321 166,596 101,338 569,909
8,375 10,593 14,201 4,492 32,127
1,247,522 249,633 142,494 115,875 405,013
170,900 259,842 174,397 43,013 144,040
902,778 542,529 456,391 93,253 550,221
48,254 56,091 23,628 8,710 56,786
459,719 170,895 1,198,453 235,308 1,815,931
11,994 42,184 48,249 25,869 239,710
48,071 95,051 106,822 103,308 879,021
537 2,781 22,200 9,172 68,227
34,097 95,130 106,043 79,194 1,631,288
33,103 416,236 184,377 11,094 262,253
117,084 2,982,299 491,968 24,588 825,681
7,740 221,842 24,193 401 33,773
90,680 1,244,127 222,473 19,434 2,909,170
68,341 86,546 294,535 27,689 73,264
187,255 271,676 1,047,815 79,372 194,365
12,050 48,926 97,494 3,177 6,078
4,058,654 162,265 1,733,799 7,447 146,771
16,110 142,167 576,209 44,571 11,817
18,984 349,433 1,287,937 80,162 53,165
1,372 15,630 109,064 7,646 18,158
18,523 830,232 13,654,721 223,107 25,179
160,534 1,427 19,674 133,294 9,321
651,040 546,887 63,662 388,834 54,768
34,770 31,248 4,882 32,820 -9,887
1,307,298 762,678 83,053 278,797 308,707
49,558 39,498 10,060
74,878 3,427 71,450
13,043 1,308 11,735
184,936 293 184,642
71,402
604,731
--
197,610