This is data from the IRS for the year 2009. Its from the SOI tax stats tables by states. I'm using the 2009 figures since those were the latest that showed AMT.
Here's the data in table form :
| State | Percent | Number |
| UNITED STATES | 2.7% | 3,844,217 |
| ALABAMA | 1.2% | 23,895 |
| ALASKA | 1.1% | 4,103 |
| ARIZONA | 1.6% | 41,699 |
| ARKANSAS | 1.5% | 17,578 |
| CALIFORNIA | 4.2% | 685,141 |
| COLORADO | 2.2% | 51,537 |
| CONNECTICUT | 5.5% | 93,729 |
| DELAWARE | 2.1% | 8,865 |
| DISTRICT OF COLUMBIA | 5.2% | 16,133 |
| FLORIDA | 1.6% | 141,118 |
| GEORGIA | 2.4% | 106,477 |
| HAWAII | 1.7% | 11,122 |
| IDAHO | 1.5% | 9,617 |
| ILLINOIS | 2.7% | 160,561 |
| INDIANA | 1.4% | 41,535 |
| IOWA | 1.7% | 23,816 |
| KANSAS | 2.1% | 27,442 |
| KENTUCKY | 1.6% | 29,892 |
| LOUISIANA | 1.7% | 33,875 |
| MAINE | 2.0% | 12,249 |
| MARYLAND | 4.8% | 132,676 |
| MASSACHUSETTS | 4.5% | 141,581 |
| MICHIGAN | 1.8% | 81,589 |
| MINNESOTA | 2.8% | 70,575 |
| MISSISSIPPI | 1.1% | 14,012 |
| MISSOURI | 1.8% | 47,551 |
| MONTANA | 1.5% | 7,027 |
| NEBRASKA | 2.0% | 16,546 |
| NEVADA | 1.2% | 15,412 |
| NEW HAMPSHIRE | 2.3% | 14,979 |
| NEW JERSEY | 6.3% | 265,495 |
| NEW MEXICO | 1.2% | 10,695 |
| NEW YORK | 5.2% | 477,166 |
| NORTH CAROLINA | 2.1% | 87,720 |
| NORTH DAKOTA | 1.5% | 4,839 |
| OHIO | 2.2% | 120,055 |
| OKLAHOMA | 1.5% | 23,342 |
| OREGON | 2.3% | 40,127 |
| PENNSYLVANIA | 2.5% | 150,253 |
| RHODE ISLAND | 2.7% | 13,669 |
| SOUTH CAROLINA | 1.5% | 30,931 |
| SOUTH DAKOTA | 1.1% | 4,238 |
| TENNESSEE | 1.0% | 29,024 |
| TEXAS | 1.9% | 206,222 |
| UTAH | 1.7% | 19,029 |
| VERMONT | 2.1% | 6,791 |
| VIRGINIA | 3.5% | 130,531 |
| WASHINGTON | 1.7% | 54,351 |
| WEST VIRGINIA | 1.3% | 9,764 |
| WISCONSIN | 2.1% | 55,952 |
| WYOMING | 1.2% | 3,305 |
As you can see theres a pretty wide variation in the percentages from state to state. Most of the difference in ATM rates between states is due to differences in income levels from state to state. The highest rate is in New Jersey where nearly 20% of the tax filers reports household income over $100,000. While the lowest is Tennessee at 1.0% where just under 9% of the households are in the six figure range.
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