Source: U.S. Bureau of Economic Analysis  

Source: Federal Reserve Bank of St. Louis  

Release: Personal Income by State  

Units:  Thousands of Dollars, Seasonally Adjusted Annual Rate

Frequency:  Quarterly

The adjustment for residence consists of adjustments for border workers: income of U.S. residents commuting outside U.S. borders to work less income of foreign residents commuting inside U.S. borders to work plus certain Carribean seasonal workers.

Please visit http://research.stlouisfed.org/fred2/personalincome for documentation on the derivation of personal income.