Maine follows at 3.24%, with Montana at a close 3.23%.  The states with the lowest percentage of people contributing to their IRA accounts are Alabama, at 1.71% and Mississippi at 1.57%.  Nationally, 2.63% of income tax filers made an IRA contribution in 2005.

New Jersey leads the country with an average IRA contribution of nearly $4,000 in 2005; up from $3,270 in 2004.

Washington, DC lags behind all the states in the average amount of IRA contributions at $3,041.

States Ranked by Percent of Returns with IRA Deductions in 2005
Rank in 2005	State	Percent of Returns with IRA Deduction in 2005	Average Amount of IRA Deduction in 2005	Percent of Returns with IRA Deduction in 2004	Average Amount of IRA Deduction in 2004
1	Vermont	3.76%	$3,560	3.77%	$3,004
2	Maine	3.24%	$3,539	3.31%	$3,014
3	Montana	3.23%	$3,498	3.20%	$2,958
4	New Hampshire	3.15%	$3,568	3.25%	$3,013
5	Oregon	3.02%	$3,610	3.04%	$3,035
6	South Dakota	2.96%	$3,565	2.99%	$3,029
7	Connecticut	2.91%	$3,846	2.97%	$3,216
8	Nebraska	2.87%	$3,445	2.94%	$2,902
9	Colorado	2.82%	$3,557	2.91%	$2,947
10	New Jersey	2.82%	$3,951	2.90%	$3,270
11	Rhode Island	2.79%	$3,690	2.83%	$3,092
12	Wyoming	2.79%	$3,575	2.78%	$2,989
13	New York	2.78%	$3,754	2.86%	$3,115
14	Idaho	2.78%	$3,627	2.71%	$3,020
15	North Dakota	2.75%	$3,557	2.76%	$2,969
16	Pennsylvania	2.74%	$3,424	2.81%	$2,903
17	Massachusetts	2.73%	$3,672	2.86%	$3,100
18	Iowa	2.71%	$3,484	2.73%	$2,970
19	Minnesota	2.64%	$3,446	2.72%	$2,955
20	California	2.63%	$3,869	2.67%	$3,192
21	Washington	2.58%	$3,591	2.58%	$3,001
22	Wisconsin	2.55%	$3,396	2.62%	$2,900
23	Maryland	2.53%	$3,521	2.58%	$2,968
24	Virginia	2.44%	$3,520	2.50%	$2,943
25	Florida	2.44%	$3,700	2.49%	$3,082
26	Kansas	2.42%	$3,495	2.45%	$2,922
27	Illinois	2.34%	$3,677	2.40%	$3,087
28	Arizona	2.33%	$3,662	2.36%	$3,023
29	New Mexico	2.21%	$3,542	2.19%	$2,940
30	North Carolina	2.16%	$3,514	2.19%	$2,967
31	Delaware	2.16%	$3,553	2.20%	$3,027
32	Missouri	2.11%	$3,518	2.17%	$2,972
33	Nevada	2.10%	$3,663	2.15%	$3,054
34	Indiana	2.03%	$3,375	2.13%	$2,840
35	Michigan	2.01%	$3,371	2.07%	$2,875
36	Utah	1.99%	$3,606	1.97%	$2,970
37	Ohio	1.99%	$3,297	2.05%	$2,794
38	South Carolina	1.94%	$3,487	1.91%	$2,972
39	Georgia	1.93%	$3,545	1.98%	$2,969
40	Arkansas	1.93%	$3,783	2.00%	$3,204
41	Oklahoma	1.88%	$3,733	1.88%	$3,127
42	District of Columbia	1.86%	$3,041	1.90%	$2,548
43	Louisiana	1.84%	$3,727	1.91%	$3,055
44	Tennessee	1.84%	$3,525	1.89%	$2,934
45	Texas	1.82%	$3,784	1.85%	$3,120
46	West Virginia	1.78%	$3,311	1.81%	$2,796
47	Kentucky	1.76%	$3,506	1.85%	$2,955
48	Alabama	1.71%	$3,588	1.76%	$3,006
49	Mississippi	1.57%	$3,627	1.67%	$3,024

These numbers are based on statistics provided by the IRS for Federal Income Tax Returns and do not include any contributions to IRAs that are not reflected on income tax returns, or contributions to pensions or other employer retirement plans. (See Our Data for a complete description of the IRS Federal Income Tax Returns.)