(I) Income tax notes:
The tax brackets reported are for single individuals. For married taxpayers, the same rates apply to income brackets ranging from $21,250 to $100,000. Lower exemption amounts allowed for high-income taxpayers. For tax years 2009 and 2010, a surcharge that equals 2% of total liability for taxpayers with income over $60,000 single filer ($100,000 joint) and 3% of total liability for income over $150,000 ($250,000). These states allow personal exemption or standard deductions as provided in the IRC.
Using statistics from data provider Onboard Informatics, we crunched the numbers in order to zero in on America's best small cities for families. (Last year, we looked at small towns, with populations between 8,500 and 50,000.)
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