A little under 4 percent of American households make over $200,000 a year (the group that could end up paying more to the IRS next year if the so-called Bush tax cuts aren't extended). That 4 percent is not divvied up evenly, of course. In California, 6.2 percent the households are over 200K, which as you might guess is near the top of the scale. A few others are higher - Maryland is at 6.8 percent, New Jersey 7.46 percent, Connecticut 7.95 percent, and D.C. tops the list with 8.37 percent. (states in bright green are between 5 percent and 7 percent; states in gold are over 7 percent; and states in dark blue are under 2 percent). From the Washington Post:
The states with the highest proportion of wealthy households tend to be large (New York, California) or suburban (Virginia, Maryland, New Jersey, Connecticut) while large plains states and most of the South fall on the very low end; both of the Dakotas and Montana are under 2 percent, as is Mississippi, with Alabama just over.