The Associated Press has calculated each state’s per-capita federal tax bill (federal income, payroll, and estate tax) using data from IRS and population estimates from the Census Bureau. The result shows that South Carolina residents pay $4,685 per-capita, among the lowest in the nation and explained by low per-capita income. The most heavily taxed? Washington, D.C. It’s residents pay $37,000 per person, by far the highest in the nation. However, it is no surprise that its residents also have the nation’s highest per-capita incomes.