Multiple outlets report a state-by-state ranking of how much federal income tax is paid by the top 1% of earners. The analysis uses the latest available IRS data and compares states based on the portion of their federal income tax attributable to the highest-income taxpayers. The articles present the results as a ranking, highlighting differences across states in the concentration of tax payments among the top earners. While the framing differs slightly by outlet, the underlying methodology remains consistent: it is a calculation grounded in IRS income tax records, focusing specifically on the top 1% by earnings within each state and measuring their federal tax contribution relative to total federal income tax paid there. The coverage does not indicate a uniform national pattern, instead emphasizing that the share paid by top earners varies from state to state. The rankings are intended to illustrate geographic variation in tax burdens at the very top of the income distribution.