Source: The Federation of Tax Administrators from various sources.

(a) 16 states have statutory provision for automatic adjustment of tax brackets, personal exemption or

standard deductions to the rate of inflation. Massachusetts, Michigan, Nebraska and Ohio index the

personal exemption amounts only.

(b) For joint returns, the taxes are twice the tax imposed on half the income.

(c) Tax credits.

(d) These states allow personal exemption or standard deductions as provided in the IRC.

(e) A special tax table is available for low-income taxpayers reducing their tax payments.

(f) Combined personal exemptions and standard deduction. An additional tax credit is allowed ranging from

75% to 0% based on state adjusted gross income. Exemption amounts are phased out for higher income

taxpayers until they are eliminated for households earning over $61,000.

(g) The tax brackets reported are for single individuals. For married households, the same rates apply to

income brackets ranging range from $1,000 to $10,000.

(h) For joint returns, the tax is twice the tax imposed on half the income. A $10 filing tax is charge for each

return and a $15 credit is allowed for each exemption.

(i) Combined personal exemption and standard deduction.

(j) The tax brackets reported are for single individual. For married couples filing jointly, the same rates apply

for income under $33,280 to over $132,221. A 6.4% AMT rate is also applicable.

(k) The tax brackets reported are for single individual. For married couples filing jointly, the same rates

apply for income under $4,800 to over $54,000.

(l) The tax brackets reported are for single individuals. For married couples filing jointly, the tax rates range

from 1.4% to 10.75% (with 9 income brackets) applying to income brackets from $20,000 to over $1 million.

(m) The tax brackets reported are for single individuals. For married couples filing jointly, the same rates

apply for income under $8,000 to over $24,000. Married households filing separately pay the tax imposed

on half the income.

(n) The tax brackets reported are for single individuals. For married taxpayers, the same rates apply to

income brackets ranging from $21,250 to $100,000. Lower exemption amounts allowed for high-income

taxpayers. For tax years 2009 and 2010, a surcharge that equals 2% of total liability for taxpayers with

income over $60,000 single filer ($100,000 joint) and 3% of total liability for income over $150,000

($250,000).

(o) The tax brackets reported are for single individuals. For married taxpayers, the same rates apply to

income brackets ranging from $56,850 to $373,650. An additional $300 personal exemption is allowed for

joint returns or unmarried head of households.

(p) Plus an additional $20 per exemption tax credit.

(q) The rate range reported is for single persons. For married persons filing jointly, the same rates apply to

income brackets ranging from $2,000 to $15,000.

(r) Deduction is limited to $10,000 for joint returns and $5,000 for individuals in Missouri and Montana, and

to $5,600 in Oregon.

(s) Federal Tax Liability prior to the enactment of Economic Growth and Tax Relief Act of 2001. Or,

taxpayers have the option of computing tax liability based on a flat 7.0% (6.5% in 2009) of gross income.

(t) Tax credits are equal to 6% of federal standard/itemized deductions (w/o state taxes paid) and 75% of

Federal personal exemption amounts. The credit amount is phased out above $12,000 in income ($24,000

for joint returns).

(u) The tax brackets reported are for single individuals. For married couples filing jointly, the same rates

apply for income under $56,700 to over $372,950.

(v) The tax brackets reported are for single individuals. For married taxpayers, the same rates apply to

income brackets ranging from $13,620 to $300,000.

(w) An additional 1% tax is imposed on taxable income over $1 million. Tax rates are scheduled to fall by

0.25% after 2011.

(x) The tax brackets reported are for single individuals. For married taxpayers, the same rates apply to

income brackets ranging from $16,000 to $500,000.

(y) Or and alternative flat rate of 6.5%. Rates reported are for a single filer calculated based on a tax of 25%

of federal liability using IRC in 2001. For married taxpayers filing jointly, the same rates apply to income

brackets ranging from $56,700 to $372,950.