Individual Taxpayer Case #1
AGI = $7,740
Single - Under Age 65 - Income $0 to $15,000
Single Person, Wage Earner, Less than $10 of Interest
See Appendix page 23 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $86 | ($395) | * | $100 | $113 | $58 | ($124) | 11 |
Connecticut | $86 | $0 | $120 | $99 | $146 | $366 | 3 | |
Florida | $86 | $0 | $130 | $98 | $95 | $322 | 4 | |
Maine | $86 | $35 | $120 | $86 | $69 | $310 | 5 | |
Massachusetts | $86 | $0 | $100 | $75 | $78 | $253 | 8 | |
Minnesota | $86 | ($454) | * | $140 | $63 | $80 | ($171) | 12 |
New Hampshire | $86 | $0 | $0 | $107 | $72 | $179 | 10 | |
New York | $86 | ($67) | $130 | $62 | $109 | $234 | 9 | |
North Carolina | $86 | $149 | $228 | $62 | $81 | $520 | 1 | |
Oregon | $86 | $260 | $0 | $36 | $87 | $384 | 2 | |
Washington | $86 | $0 | $140 | $76 | $84 | $300 | 6 | |
Wisconsin | $86 | $27 | $110 | $56 | $97 | $290 | 7 | |
|
|
* Renter Rebate Programs
Individual Taxpayer Case #2
AGI = $19,104
Single - Under Age 65 - Income $15,000 to $30,000
Single Person, Wage Earner, Interest Income, Small Home Business
See Appendix page 23 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $2,050 | $430 | * | $166 | $172 | $95 | $863 | 8 |
Connecticut | $2,050 | $208 |
$199 | $147 | $240 | $794 | 9 | |
Florida | $2,050 | $0 | $215 | $146 | $155 | $516 | 11 | |
Maine | $2,050 | $609 | $199 | $141 | $113 | $1,062 | 6 | |
Massachusetts | $2,050 | $775 | * | $166 | $122 | $128 | $1,191 | 3 |
Minnesota | $2,050 | $356 | * | $232 | $174 | $131 | $893 | 7 |
New Hampshire | $2,050 | $0 | $0 | $164 | $117 | $281 | 12 | |
New York | $2,050 | $616 | $215 | $96 | $178 | $1,105 | 5 | |
North Carolina | $2,050 | $844 | $345 | $94 | $133 | $1,416 | 1 | |
Oregon | $2,050 | $1,115 | $0 | $36 | $143 | $1,294 | 2 | |
Washington | $2,050 | $0 | $232 | $238 | $137 | $607 | 10 | |
Wisconsin | $2,050 | $754 | * | $182 | $95 | $159 | $1,190 | 4 |
|
|
*Renter Rebate Program
AGI = $36,190
Single - Under Age 65 - Income $30,000 to $50,000
Single Person, Wage Earner, Interest Income, Small Home Business
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $5,655 | $1,233 | $271 | $237 | $143 | $1,884 | 9 | |
Connecticut | $5,655 | $1,465 | $325 | $199 | $359 | $2,348 | 8 | |
Florida | $5,655 | $0 | $352 | $198 | $232 | $781 | 11 | |
Maine | $5,655 | $2,007 | $325 | $202 | $169 | $2,703 | 5 | |
Massachusetts | $5,655 | $1,837 | $271 | $172 | $192 | $2,472 | 7 | |
Minnesota | $5,655 | $2,068 | $379 | $291 | $196 | $2,933 | 1 | |
New Hampshire | $5,655 | $0 | $0 | $225 | $176 | $401 | 12 | |
New York | $5,655 | $1,956 | $352 | $133 | $266 | $2,707 | 4 | |
North Carolina | $5,655 | $2,037 | $495 | $129 | $199 | $2,860 | 2 | |
Oregon | $5,655 | $2,555 | $0 | $36 | $214 | $2,805 | 3 | |
Washington | $5,655 | $0 | $379 | $404 | $205 | $988 | 10 | |
Wisconsin | $5,655 | $2,002 | $298 | $139 | $238 | $2,676 | 6 | |
| ||||||||
Individual Taxpayer Case #4
AGI = $53,445
Single - Under Age 65 - Income $50,000 to $100,000
Single Person, Wage Earner, Interest Income, Dividend, Capital Gains Income
See Appendix page 23 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $7,710 | $1,928 | $311 | $338 | $174 | $2,750 | 9 | |
Connecticut | $7,710 | $2,404 | $373 | $283 | $438 | $3,498 | 8 | |
Florida | $7,710 | $730 | ** | $404 | $282 | $282 | $1,698 | 11 |
Maine | $7,710 | $2,955 | $373 | $300 | $206 | $3,834 | 4 | |
Massachusetts | $7,710 | $3,245 | $311 | $257 | $234 | $4,046 | 1 | |
Minnesota | $7,710 | $2,734 | $435 | $502 | $239 | $3,910 | 3 | |
New Hampshire | $7,710 | $714 | ** | $0 | $326 | $214 | $1,254 | 12 |
New York | $7,710 | $3,007 | $404 | $191 | $325 | $3,927 | 2 | |
North Carolina | $7,710 | $2,755 | $588 | $185 | $242 | $3,770 | 6 | |
Oregon | $7,710 | $3,365 | $0 | $36 | $261 | $3,662 | 7 | |
Washington | $7,710 | $714 | ** | $435 | $715 | $250 | $2,114 | 10 |
Wisconsin | $7,710 | $2,961 | $342 | $209 | $290 | $3,801 | 5 | |
| ||||||||
** Additional federal tax payment due to lower itemized deductions without state income tax payments
Individual Taxpayer Case #5
AGI = $108,284
Single - Under Age 65 - Income $100,000 and Over
Single Person, Wage Earner, Interest Income, Dividend, Capital Gains Income
See Appendix page 23 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $17,349 | $4,337 | $670 | $481 | $201 | $5,689 | 9 | |
Connecticut | $17,349 | $4,873 | $804 | $404 | $506 | $6,587 | 8 | |
Florida | $17,349 | $2,858 | ** | $871 | $403 | $326 | $4,458 | 11 |
Maine | $17,349 | $6,282 | $804 | $442 | $239 | $7,767 | 3 | |
Massachusetts | $17,349 | $6,764 | $670 | $369 | $270 | $8,073 | 2 | |
Minnesota | $17,349 | $6,406 | $938 | $686 | $276 | $8,306 | 1 | |
New Hampshire | $17,349 | $2,842 | ** | $0 | $475 | $247 | $3,564 | 12 |
New York | $17,349 | $6,108 | $871 | $273 | $375 | $7,628 | 5 | |
North Carolina | $17,349 | $5,666 | $1,045 | $265 | $280 | $7,256 | 6 | |
Oregon | $17,349 | $6,889 | $0 | $36 | $301 | $7,226 | 7 | |
Washington | $17,349 | $2,712 | ** | $938 | $956 | $289 | $4,895 | 10 |
Wisconsin | $17,349 | $6,287 | $737 | $310 | $335 | $7,669 | 4 | |
| ||||||||
** Additional federal tax payment due to lower itemized deductions without state income tax payments
Individual Taxpayer Case #7
AGI = $19,224
Married, Joint Return - Under Age 65 - Income $15,000 to $30,000
Married Couple, One Wage Earner, Interest Income, Small Business, One Child
See Appendix page 24 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $92 | ($51) | * | $166 | $177 | $95 | $387 | 10 |
Connecticut | $92 | $0 | $199 | $156 | $240 | $595 | 7 | |
Florida | $92 | $0 | $215 | $151 | $155 | $521 | 9 | |
Maine | $92 | $128 | $199 | $146 | $113 | $586 | 8 | |
Massachusetts | $92 | $555 | * | $166 | $129 | $128 | $977 | 3 |
Minnesota | $92 | ($196) | * | $232 | $180 | $131 | $346 | 11 |
New Hampshire | $92 | $0 | $0 | $172 | $117 | $289 | 12 | |
New York | $92 | $165 | $215 | $99 | $178 | $657 | 5 | |
North Carolina | $92 | $449 | $345 | $97 | $133 | $1,024 | 1 | |
Oregon | $92 | $796 | $0 | $43 | $143 | $982 | 2 | |
Washington | $92 | $0 | $232 | $242 | $137 | $611 | 6 | |
Wisconsin | $92 | $421 | * | $182 | $97 | $159 | $859 | 4 |
|
* Renter Rebate Program
Individual Taxpayer Case #8
AGI = $36,190
Married, Joint Return - Under Age 65 - Income $30,000 to $50,000
Married Couple, Two Wage Earners, Interest Income, Small Business, Two Children
See Appendix page 24 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $1,917 | ($344) | * | $271 | $294 | $143 | $364 | 12 |
Connecticut | $1,917 | $356 | $325 | $253 | $359 | $1,293 | 7 | |
Florida | $1,917 | $157 | ** | $352 | $250 | $232 | $991 | 10 |
Maine | $1,917 | $505 | $325 | $235 | $169 | $1,234 | 8 | |
Massachusetts | $1,917 | $1,376 | * | $271 | $209 | $192 | $2,048 | 1 |
Minnesota | $1,917 | $561 | * | $379 | $296 | $196 | $1,432 | 5 |
New Hampshire | $1,917 | $157 | ** | $0 | $278 | $176 | $611 | 11 |
New York | $1,917 | $1,020 | $352 | $146 | $266 | $1,783 | 3 | |
North Carolina | $1,917 | $461 | $495 | $161 | $199 | $1,316 | 6 | |
Oregon | $1,917 | $1,297 | $0 | $73 | $214 | $1,584 | 4 | |
Washington | $1,917 | $157 | ** | $379 | $432 | $205 | $1,173 | 9 |
Wisconsin | $1,917 | $1,110 | * | $298 | $156 | $238 | $1,802 | 2 |
|
* Real Estate Tax Rebate Program
** Additional federal tax payment due to lower itemized deductions without state income tax payments
Individual Taxpayer Case #9
AGI = $53,445
Married, Joint Return - Under Age 65 - Income $50,000 to $100,000
Married Couple, Two Wage Earners, Interest Income, Dividends & Capital Gains, Two Children
See Appendix page 24 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $3,671 | $918 | $311 | $395 | $174 | $1,798 | 9 | |
Connecticut | $3,671 | $1,436 | $373 | $337 | $438 | $2,584 | 6 | |
Florida | $3,671 | $128 | ** | $404 | $334 | $282 | $1,148 | 11 |
Maine | $3,671 | $1,479 | $373 | $333 | $206 | $2,391 | 8 | |
Massachusetts | $3,671 | $2,584 | $311 | $294 | $234 | $3,422 | 1 | |
Minnesota | $3,671 | $2,083 | $435 | $507 | $239 | $3,264 | 3 | |
New Hampshire | $3,671 | $128 | ** | $0 | $379 | $214 | $721 | 12 |
New York | $3,671 | $2,200 | $404 | $204 | $325 | $3,133 | 4 | |
North Carolina | $3,671 | $1,478 | $588 | $217 | $242 | $2,525 | 7 | |
Oregon | $3,671 | $2,461 | $0 | $73 | $261 | $2,795 | 5 | |
Washington | $3,671 | $128 | ** | $435 | $743 | $250 | $1,556 | 10 |
Wisconsin | $3,671 | $2,480 | $342 | $226 | $290 | $3,338 | 2 | |
| ||||||||
** Additional federal tax payment due to lower itemized deductions without state income tax payments
Individual Taxpayer Case #11
AGI = $36,156
Married, Separate Return - Under Age 65 - Income $30,000 to $50,000
Married Filing Separate Return, Interest Income, No Children
See Appendix page 25 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $3,982 | $996 | $271 | $242 | $143 | $1,651 | 9 | |
Connecticut | $3,982 | $1,425 | $325 | $208 | $359 | $2,317 | 6 | |
Florida | $3,982 | $294 | ** | $352 | $203 | $232 | $1,080 | 11 |
Maine | $3,982 | $1,544 | $325 | $207 | $169 | $2,245 | 8 | |
Massachusetts | $3,982 | $1,837 | $271 | $179 | $192 | $2,479 | 4 | |
Minnesota | $3,982 | $1,720 | $379 | $296 | $196 | $2,591 | 1 | |
New Hampshire | $3,982 | $294 | ** | $0 | $233 | $176 | $703 | 12 |
New York | $3,982 | $1,747 | $352 | $136 | $266 | $2,500 | 2 | |
North Carolina | $3,982 | $1,614 | $495 | $132 | $199 | $2,440 | 5 | |
Oregon | $3,982 | $2,006 | $0 | $43 | $214 | $2,263 | 7 | |
Washington | $3,982 | $294 | ** | $379 | $408 | $205 | $1,286 | 10 |
Wisconsin | $3,982 | $1,817 | $298 | $141 | $238 | $2,494 | 3 | |
| ||||||||
** Additional federal tax payment due to lower itemized deductions without state income tax payments
Individual Taxpayer Case #13
AGI = $10,360
Head of Household - Under Age 65 - Income Under $15,000
Head of Household, Wage Earner, One Child
See Appendix page 26 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | ($2,094) | ($1,071) | $136 | $138 | $77 | ($720) | 11 | |
Connecticut | ($2,094) | $0 | $164 | $120 | $194 | $478 | 2 | |
Florida | ($2,094) | $0 | $177 | $119 | $125 | $421 | 3 | |
Maine | ($2,094) | $0 | $164 | $110 | $91 | $365 | 5 | |
Massachusetts | ($2,094) | $0 | $136 | $93 | $103 | $333 | 6 | |
Minnesota | ($2,094) | ($1,687) | $191 | $84 | $106 | ($1,307) | 12 | |
New Hampshire | ($2,094) | $0 | $0 | $132 | $95 | $227 | 8 | |
New York | ($2,094) | ($264) | $177 | $57 | $144 | $114 | 10 | |
North Carolina | ($2,094) | $0 | $297 | $76 | $107 | $480 | 1 | |
Oregon | ($2,094) | $0 | $0 | $36 | $115 | $152 | 9 | |
Washington | ($2,094) | $0 | $191 | $99 | $111 | $401 | 4 | |
Wisconsin | ($2,094) | ($69) | $150 | $73 | $128 | $282 | 7 | |
| ||||||||
Individual Taxpayer Case #16
AGI = $7,740
Single - Over Age 65 - Income Under $15,000
Single, Interest, Dividends, Capital Gains, Social Security, Retirement Income
See Appendix page 27 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $58 | $15 | $166 | $172 | $95 | $448 | 7 | |
Connecticut | $58 | $0 | $199 | $147 | $240 | $586 | 3 | |
Florida | $58 | $38 | ** | $215 | $146 | $155 | $554 | 4 |
Maine | $58 | $16 | $199 | $141 | $113 | $469 | 5 | |
Massachusetts | $58 | $0 | * | $166 | $122 | $128 | $416 | 8 |
Minnesota | $58 | ($146) | * | $232 | $174 | $131 | $391 | 9 |
New Hampshire | $58 | $0 | ** | $0 | $164 | $117 | $281 | 12 |
New York | $58 | ($168) | $215 | $96 | $178 | $321 | 11 | |
North Carolina | $58 | $104 | $345 | $94 | $133 | $676 | 1 | |
Oregon | $58 | $166 | $0 | $36 | $143 | $345 | 10 | |
Washington | $58 | $0 | ** | $232 | $238 | $137 | $607 | 2 |
Wisconsin | $58 | $27 | * | $182 | $95 | $159 | $463 | 6 |
|
* Real Estate Tax Rebate Program
** Additional federal tax payment due to lower itemized deductions without state income tax payments
Individual Taxpayer Case #17
AGI = $15,409
Single - Over Age 65 - Income $15,000 to $30,000
Single, Wage Earner, Interest, Dividends, Capital Gains, Social Security, Retirement Income
See Appendix page 27 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $1,353 | $303 | $224 | $199 | $121 | $847 | 8 | |
Connecticut | $1,353 | $46 | $269 | $168 | $304 | $787 | 10 | |
Florida | $1,353 | $56 | $291 | $167 | $196 | $710 | 11 | |
Maine | $1,353 | $283 | $269 | $166 | $143 | $861 | 7 | |
Massachusetts | $1,353 | $660 | * | $224 | $143 | $162 | $1,189 | 2 |
Minnesota | $1,353 | $325 | * | $314 | $228 | $166 | $1,033 | 3 |
New Hampshire | $1,353 | $0 | $0 | $189 | $148 | $337 | 12 | |
New York | $1,353 | $271 | $291 | $112 | $225 | $900 | 6 | |
North Carolina | $1,353 | $566 | $425 | $108 | $168 | $1,267 | 1 | |
Oregon | $1,353 | $737 | $0 | $36 | $181 | $954 | 5 | |
Washington | $1,353 | $0 | $314 | $316 | $173 | $803 | 9 | |
Wisconsin | $1,353 | $464 | * | $247 | $113 | $201 | $1,024 | 4 |
|
* Real Estate Tax Rebate Program
Individual Taxpayer Case #19
AGI = $10,360
Married, Joint Return - Over Age 65 - Income Under $15,000
Married, One Wage earner, Interest, Dividends, Capital Gains, Social Security, Retirement Income
See Appendix page 28 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $0 | $0 | $224 | $204 | $121 | $549 | 8-9 | |
Connecticut | $0 | $0 | $269 | $177 | $304 | $750 | 2 | |
Florida | $0 | $36 | $291 | $172 | $196 | $695 | 5 | |
Maine | $0 | $0 | $269 | $171 | $143 | $583 | 6 | |
Massachusetts | $0 | $0 | $224 | $150 | $162 | $536 | 10 | |
Minnesota | $0 | $0 | $314 | $234 | $166 | $714 | 3 | |
New Hampshire | $0 | ($167) | $0 | $197 | $148 | $178 | 12 | |
New York | $0 | ($82) | $291 | $115 | $225 | $549 | 8-9 | |
North Carolina | $0 | $0 | $425 | $111 | $168 | $704 | 4 | |
Oregon | $0 | $0 | $0 | $43 | $181 | $224 | 11 | |
Washington | $0 | $0 | $314 | $320 | $173 | $807 | 1 | |
Wisconsin | $0 | $0 | $247 | $115 | $201 | $563 | 7 | |
Individual Taxpayer Case #21
AGI = $36,172
Married, Joint Return - Over Age 65 - Income $30,000 to $50,000
Married, One Wage Earner, Interest, Dividends, Capital Gains, Self Employment, Social Security, Retirement Income
See Appendix page 28 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $3,822 | $867 | $335 | $279 | $162 | $1,643 | 8 | |
Connecticut | $3,822 | $356 | $401 | $241 | $408 | $1,406 | 9 | |
Florida | $3,822 | $70 | $435 | $236 | $263 | $1,004 | 11 | |
Maine | $3,822 | $832 | $401 | $245 | $192 | $1,670 | 7 | |
Massachusetts | $3,822 | $1,512 | $335 | $213 | $218 | $2,278 | 4 | |
Minnesota | $3,822 | $1,395 | $468 | $392 | $223 | $2,478 | 2 | |
New Hampshire | $3,822 | $0 | $0 | $273 | $200 | $473 | 12 | |
New York | $3,822 | $1,133 | $435 | $160 | $303 | $2,031 | 5 | |
North Carolina | $3,822 | $1,347 | $592 | $154 | $226 | $2,319 | 3 | |
Oregon | $3,822 | $1,708 | $0 | $43 | $243 | $1,994 | 6 | |
Washington | $3,822 | $0 | $468 | $554 | $233 | $1,255 | 10 | |
Wisconsin | $3,822 | $1,756 | $368 | $168 | $270 | $2,562 | 1 | |
| ||||||||
Individual Taxpayer Case #22
AGI = $84,627
Married, Joint Return - Over Age 65 - Income $50,000 to $100,000
Married, Two Wage Earners, Interest, Dividends, Capital Gains, Social Security, Retirement Income
See Appendix page 28 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $13,697 | $3,424 | $670 | $538 | $201 | $4,833 | 9 | |
Connecticut | $13,697 | $3,427 | $804 | $458 | $506 | $5,195 | 8 | |
Florida | $13,697 | $827 | ** | $871 | $455 | $326 | $2,479 | 11 |
Maine | $13,697 | $3,994 | $804 | $475 | $239 | $5,512 | 5 | |
Massachusetts | $13,697 | $3,988 | $670 | $406 | $270 | $5,334 | 7 | |
Minnesota | $13,697 | $5,110 | $938 | $692 | $276 | $7,016 | 1 | |
New Hampshire | $13,697 | $714 | ** | $0 | $528 | $247 | $1,489 | 12 |
New York | $13,697 | $4,243 | $871 | $286 | $375 | $5,775 | 3 | |
North Carolina | $13,697 | $3,973 | $1,045 | $297 | $280 | $5,595 | 4 | |
Oregon | $13,697 | $4,974 | $0 | $73 | $301 | $5,348 | 6 | |
Washington | $13,697 | $714 | ** | $938 | $984 | $289 | $2,925 | 10 |
Wisconsin | $13,697 | $4,712 | $737 | $327 | $335 | $6,111 | 2 | |
| ||||||||
** Additional federal tax payment due to lower itemized deductions without state income tax payments
Individual Taxpayer Case #23
AGI = $108,284
Married, Joint Return - Over Age 65 - Income $100,000 and Over
Married, Two Wage Earners, Interest, Dividends, Capital Gains, Social Security, Retirement Income
See Appendix page 28 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $14,201 | $3,550 | $670 | $538 | $201 | $4,959 | 10 | |
Connecticut | $14,201 | $4,873 | $804 | $458 | $506 | $6,641 | 4 | |
Florida | $14,201 | $3,610 | ** | $871 | $455 | $326 | $5,262 | 9 |
Maine | $14,201 | $4,468 | $804 | $475 | $239 | $5,986 | 7 | |
Massachusetts | $14,201 | $5,935 | $670 | $406 | $270 | $7,281 | 3 | |
Minnesota | $14,201 | $5,748 | $938 | $692 | $276 | $7,654 | 1 | |
New Hampshire | $14,201 | $2,450 | ** | $0 | $528 | $247 | $3,225 | 12 |
New York | $14,201 | $4,725 | $871 | $286 | $375 | $6,257 | 5 | |
North Carolina | $14,201 | $4,398 | $1,045 | $297 | $280 | $6,020 | 6 | |
Oregon | $14,201 | $5,476 | $0 | $73 | $301 | $5,850 | 8 | |
Washington | $14,201 | $2,450 | ** | $938 | $984 | $289 | $4,661 | 11 |
Wisconsin | $14,201 | $6,177 | $737 | $327 | $335 | $7,576 | 2 | |
| ||||||||
** Additional federal tax payment due to lower itemized deductions without state income tax payments
Individual Taxpayer Case #24
AGI = $0
Head of Household - Under Age 65 - No Earned Income
Head of Household, Two children, No Earned Income
See Appendix page 26 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $0 | ($462) | * | $100 | $113 | $58 | ($191) | 11 |
Connecticut | $0 | $0 | $120 | $99 | $146 | $365 | 2 | |
Florida | $0 | $0 | $130 | $98 | $95 | $323 | 3 | |
Maine | $0 | $0 | $120 | $86 | $69 | $275 | 5 | |
Massachusetts | $0 | $0 | * | $100 | $75 | $78 | $253 | 7 |
Minnesota | $0 | ($672) | * | $140 | $63 | $80 | ($389) | 12 |
New Hampshire | $0 | $0 | $0 | $107 | $72 | $179 | 9 | |
New York | $0 | ($75) | $130 | $62 | $109 | $226 | 8 | |
North Carolina | $0 | $0 | $228 | $62 | $81 | $371 | 1 | |
Oregon | $0 | $0 | $0 | $36 | $87 | $123 | 10 | |
Washington | $0 | $0 | $140 | $76 | $84 | $300 | 4 | |
Wisconsin | $0 | $0 | * | $110 | $56 | $97 | $263 | 6 |
|
* Real Estate Tax Rebate Program
Individual Taxpayer Case #25
AGI = $18,000
Head of Household - Under Age 65 - Income $15,000 to $30,000
Head of Household, One Wage Earner, Three Children
See Appendix page 26 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | ($1,749) | ($536) | * | $166 | $172 | $95 | ($103) | 11 |
Connecticut | ($1,749) | $0 | $199 | $147 | $240 | $586 | 3 | |
Florida | ($1,749) | $0 | $215 | $146 | $155 | $516 | 5 | |
Maine | ($1,749) | $0 | $199 | $141 | $113 | $453 | 6 | |
Massachusetts | ($1,749) | $174 | * | $166 | $122 | $128 | $590 | 2 |
Minnesota | ($1,749) | ($2,036) | * | $232 | $174 | $131 | ($1,499) | 12 |
New Hampshire | ($1,749) | $0 | $0 | $164 | $117 | $281 | 7 | |
New York | ($1,749) | ($216) | $215 | $96 | $178 | $273 | 8 | |
North Carolina | ($1,749) | $0 | $345 | $94 | $133 | $572 | 4 | |
Oregon | ($1,749) | $0 | $0 | $36 | $143 | $179 | 9 | |
Washington | ($1,749) | $0 | $232 | $238 | $137 | $607 | 1 | |
Wisconsin | ($1,749) | ($401) | * | $182 | $95 | $159 | $35 | 10 |
|
* Real Estate Tax Rebate Program
Individual Taxpayer Case #26
AGI = $191,953
Married, Joint Return - Under Age 65 - Income $100,000 to $200,000
Married, Joint Return, One Wage Earner, One Child, Interest, Dividends, Capital Gains
See Appendix page 24 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $41,926 | $10,482 | $1,340 | $719 | $228 | $12,769 | 8 | |
Connecticut | $41,926 | $8,638 | $1,608 | $614 | $574 | $11,434 | 9 | |
Florida | $41,926 | $2,851 | ** | $1,742 | $607 | r | $5,570 | 10 |
Maine | $41,926 | $13,166 | $1,608 | $651 | $271 | $15,696 | 3 | |
Massachusetts | $41,926 | $12,755 | $1,340 | $547 | $306 | $14,948 | 5 | |
Minnesota | $41,926 | $13,408 | $1,876 | $909 | $313 | $16,506 | 1 | |
New Hampshire | $41,926 | $1,485 | ** | $0 | $715 | $281 | $2,481 | 12 |
New York | $41,926 | $13,195 | $1,742 | $389 | $426 | $15,752 | 2 | |
North Carolina | $41,926 | $12,155 | $1,880 | $398 | $318 | $14,750 | 6 | |
Oregon | $41,926 | $14,796 | $0 | $79 | $342 | $15,217 | 4 | |
Washington | $41,926 | $1,485 | ** | $1,876 | $1,257 | $328 | $4,946 | 11 |
Wisconsin | $41,926 | $12,185 | $1,474 | $452 | $380 | $14,491 | 7 | |
| ||||||||
** Additional federal tax payment due to lower itemized deductions without state income tax payments
Individual Taxpayer Case #27
AGI = $421,506
Married, Joint Return - Under Age 65 - Income $200,000 and Over
Married, Joint Return, One Wage Earner, One Child, Interest, Dividends, Capital Gains
See Appendix page 24 for details
Federal | State | Sales | Other | Gasoline | Total | |||
Income | Income | Tax | Selected | Tax | State | |||
Tax | Tax | Taxes | Burden | Rank | ||||
Vermont | $105,261 | $26,315 | $2,234 | $905 | $255 | $29,709 | 8 | |
Connecticut | $105,261 | $18,968 | $2,680 | $767 | $642 | $23,057 | 9 | |
Florida | $105,261 | $12,735 | ** | $2,904 | $760 | $414 | $16,813 | 10 |
Maine | $105,261 | $30,828 | $2,680 | $830 | $303 | $34,641 | 2 | |
Massachusetts | $105,261 | $28,334 | $2,234 | $686 | $343 | $31,596 | 6 | |
Minnesota | $105,261 | $31,868 | $3,127 | $1,128 | $351 | $36,474 | 1 | |
New Hampshire | $105,261 | $7,965 | ** | $0 | $902 | $314 | $9,181 | 12 |
New York | $105,261 | $29,889 | $2,904 | $461 | $477 | $33,730 | 4 | |
North Carolina | $105,261 | $28,649 | $2,982 | $500 | $355 | $32,486 | 5 | |
Oregon | $105,261 | $33,775 | $0 | $79 | $382 | $34,237 | 3 | |
Washington | $105,261 | $7,965 | ** | $3,127 | $1,532 | $367 | $12,991 | 11 |
Wisconsin | $105,261 | $27,065 | $2,457 | $580 | $426 | $30,527 | 7 | |
| ||||||||
** Additional federal tax payment due to lower itemized deductions without state income tax payments