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In SmartAsset’s 2026 estimates, the state threshold for reaching the top 1% of tax-return filers ranges from $445,892 in West Virginia to $1,147,898 in Connecticut. The District of Columbia is higher than every state at $1,156,664. These are projected adjusted gross income (AGI) cutoffs—not observed 2026 salaries or household-income thresholds.
Top 1% income threshold by state: 2026 estimates
SmartAsset published these estimates on September 18, 2026. Its study covers all 50 states and the District of Columbia. The figures are estimated AGI thresholds for individual tax-return filers, not individual people or households. See SmartAsset’s full ranked table and study for every jurisdiction.
Among the highlighted results, Connecticut has the highest state cutoff. Massachusetts is the only other state above $1 million; California is just below that mark. West Virginia has the lowest state cutoff.
| Jurisdiction | Estimated 2026 AGI threshold | What it shows |
|---|---|---|
| District of Columbia | $1,156,664 | Highest threshold overall |
| Connecticut | $1,147,898 | Highest state threshold |
| Massachusetts | $1,006,921 | Only other state above $1 million |
| California | $987,325 | Below $1 million |
| West Virginia | $445,892 | Lowest state threshold |
All figures in the table are SmartAsset’s 2026 estimates, published September 18, 2026, not actual 2026 tax-return results.
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What does “top 1%” mean in this study?
The cutoff is the AGI level at the 99th-percentile threshold in a state’s individual income-tax-return data. The IRS source reports AGI percentile floors for individual Forms 1040 across all states and D.C.; it does not directly count households or every person. The IRS explains the underlying state statistics in its 2022 individual income tax statistics.
AGI is a tax measure, not a synonym for salary. It can include income beyond wages and reflects certain adjustments before taxable income is calculated. So a person earning a particular salary cannot assume that salary equals their AGI, and a household’s combined income cannot be compared directly with a single filer-return cutoff.
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How SmartAsset arrived at the 2026 figures
The label “2026” describes the estimate year, not the year of the tax returns being measured. SmartAsset starts with IRS tax-year 2022 data and projects the thresholds forward using state personal-income growth estimates from the Bureau of Economic Analysis (BEA). The results are modeled estimates rather than thresholds observed on 2026 returns.
BEA also publishes state income-distribution statistics, including 2024 results and revisions to earlier years. That is a separate prototype series, not the IRS filer-based AGI measure used for SmartAsset’s thresholds. The series and its status are described on the BEA state personal income distribution page.
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Why the cutoff is not a measure of wealth or affordability
A state’s nominal AGI threshold tells you where a tax-return filer falls in the study’s distribution. It does not show how far that income goes after housing, taxes, health care, or other local costs. Nor does it measure net worth, take-home pay, or a household’s overall financial security.
For an affordability comparison, use a separate price-adjusted measure with its own source and date. State tax burdens and local prices may affect what a person can spend, but they are not already built into these nominal AGI cutoffs.
Why figures from the 2025 study differ
SmartAsset’s prior study put Connecticut’s cutoff at $1,056,996 and West Virginia’s at $416,310. Those were 2025 figures based on tax-year 2022 IRS data adjusted to May 2025 dollars using CPI-U. The 2026 study instead projects state income growth to 2026, so the two sets of numbers use different adjustment methods and reference years; they are not conflicting measurements of the same year. See the 2025 study for its figures and method.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How much do I need to earn to be in the top 1% in my state?
Use the state’s estimated AGI cutoff in SmartAsset’s 2026 table as a broad benchmark, not as a salary target. Your wages and AGI may differ, and the study’s unit is an individual tax return rather than a person or household. A personal tax-planning decision requires your own filing situation and should not be based on a population cutoff alone.
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