To identify the minimum income threshold of the top one percent of earners in each state,
24/7 Wall St. reviewed 2018 data from the Internal Revenue Service’s Statistics of Income program on the amount of income and number of taxpayers in various income brackets. From that data, we calculated income thresholds at the 50th and 99th percentiles of each state’s income distribution. All income data is for tax units, individuals filers or married couples filing jointly. College degree attainment rate came from the U.S. Census Bureau’s American Community Survey and is for 2017, the most recent year for which data was available.