The number of New Jerseyans who file income tax returns but owe no taxes after taking deductions and tax credits is 30 percent, according to a recent report by the nonpartisan Tax Foundation. While that number may seem astonishing to those who dread April 15, New Jersey ranks only 40th among states in terms of "nonpayers." On average, 36 percent of Americans who filed income tax returns in 2008 had no tax liability. Indeed, due to tax credits and the earned income credit, a family of four with a $52,000 income can expect to see their income tax liability erased entirely, indicates the Tax Foundation. Moreover, those statistics do not reflect the millions of Americans who do not have enough income to require the filing of a tax return. When these citizens are included, the foundation estimates that 47 percent of American households do not pay income taxes. The foundation says southern states have the highest percentage of nonpayers, with Mississippi, Georgia and Arkansas leading the pack. The lowest percentage of nonpayers were in Alaska, Massachusetts and Connecticut.