Friday, March 15, is the deadline for filing corporate tax returns in the United States.

Due to some big changes in the tax law President Trump passed in the waning days of 2017, a lot of small-business owners are facing this earlier deadline for the first time.

Basically, if you're electing to be treated as a Subchapter S corporation for tax purposes, this means you. For personal tax returns of course, you've still got a month.

With that in mind, and as I spent much of my Sunday combing through receipts and other data to hand off to my accountant (sorry for the last minute document dump), it's a good time to take a look at which states impose the biggest tax burdens on their residents.

The financial site came up with an interesting way of measuring this: calculate the total state tax burden, then divide it on a per capita basis.

The results? Probably not a big surprise at the top of the list. Here are the five states with the biggest per capita tax burden, according to their calculations:

1.    New York
2.    Connecticut
3.    New Jersey
4.    California
5.    Illinois

You can find the rest of the list here

Of course, the recent changes to the federal tax law mean some people who live in these states are getting doubly gouged. (For more on what it takes to actually move to a lower-tax state, check out this smart treatment from Bloomberg last week.)

Still, I happen to live and work in one of the most burdened states, according to this methodology.

And while I feel the pinch when I pay the taxes for sure, it's also a reminder:

I'm quite happy with both my life and my work, both of which are made easier by where I choose to live. Sometimes you just have to make decisions based on things other than pure financial considerations.

Here's what else I'm reading today:

  • Two U.S. senators on opposite sides of the political aisle teamed up to create a new entrepreneurship caucus
  • A Boeing 737-MAX crashed in Ethiopia, killing all 157 aboard. This is the second crash involving the newest 737 model.
  • Do female best friends make the best co-workers? These founders think so.
  • A WSJ investigation claims there are big vetting problems at
  • In case you thought this was settled: Trump wants $8.6 billion more for a border wall
  • Food delivery companies lived by the discount offer. Now they're trying not to die by it.
  • Want to raise successful kids? Read this touching tribute to the late sportswriter and novelist Dan Jenkins, from his daughter. 

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