WORST STATES TO AVOID AMT

No. 1 -- NEW JERSEY

Percentage of AMT tax returns: 6.83%
(National percentage: 3.01%)

AMT tax liability (all state returns): $277

Added tax liability per AMT return: $4,065


Possible Factors for AMT Ranking
State income tax: 5.525% (median tax bracket)
State sales tax: 6%
Avg. property tax & ranking: No. 1 -- $6,110
Total state & local tax burden: 11.6% (U.S. avg. -- 11%)