The U.S. five-dollar bill depicts President Abraham Lincoln on the front side and the Lincoln Memorial on the back. The Memorial features engravings of the names of all the states that existed at the time of its construction (there are only 48 because Alaska and Hawaii had not yet been annexed). However, only 26 of the states are visible on the façade of the building, so therefore these are the only state names that appear on the back of the bill.

Depicted states: Arkansas, Michigan, Florida, Texas, Iowa, Wisconsin, California, Minnesota, Oregon, Kansas, West Virginia, Nevada, Nebraska, Colorado, North Dakota, Delaware, Pennsylvania, New Jersey, Georgia, Connecticut, Massachusetts, Maryland, Virginia, and New York. In addition, the engravings show the abbreviated names "Hampshire" (for New Hampshire) and "Carolina" for South Carolina.