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1 Scott A. Hodge, States Vary Widely in Number of Tax Filers with No Income Tax Liability 1 (2010)

handle is hein.taxfoundation/ffccjxz0001 and id is 1 raw text is: FISCAL

FACT

May 24, 2010
No. 229

States Vary Widely in Number of Tax Filers
With No Income Tax Liability
Southern States Have Highest Percentages of Nonpayers
By Scott A. Hodge
One of the most reported topics during the latest tax filing season was the record number of
Americans who filed an income tax return but had no income tax liability after taking their credits
and deductions.                                  Non-Payersby .State
According  to the latest       .   ...........
IRS figures for 2008, a    ,,,iii!~iiii~ . i  t iii~                    : f);  i~l : '., ,,,,,,j,
record 52 million filers
36percent ofthe 143.....             .
million who filed a tax.
.............iiii iiiiiiiiiiiiiiiiiiiiil: ..   . ....  >
return  had no tax.
liability because their..
credits and deductions/
:...  . ...  . .... ......... .. .. ......... .:,  g =
reduced their liability to.......
zero  Indeed, tax  credits.............
such as the child tax              ........
credit and earned income    i~iiiii'.,,
tax credit have become so     iiiiiiiiiiii,,
generous that a family of  <i'
:::::::::::::::::::: : : :: : :::..... . .. . . . .
four earning up to about........
$52,000 can expect to...........
have their income tax          :.>:FUDTO
liability erased entirely.

1 Scott A. Hodge, Record Numbers of People Paying No Income Tax; Over 50 Million 'Nonpayers' Include Families
Making over $50,000, Tax Foundation Fiscal Fact, No. 214, March 10, 2010.

Scott A. Hodge is president of the Tax Foundation.

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