This annual study provides selected income and tax items classified by State, ZIP Code, and the size of adjusted gross income. These data include the number of returns, which approximates the number of households; the number of personal exemptions, which approximates the population; adjusted gross income; wages and salaries; dividends before exclusion; and interest received. Data are based who reported on U.S. Individual Income Tax Returns (Forms 1040) filed with the IRS. SOI collects these data as part of its Individual Income Tax Return (Form 1040) Statistics program, Data by Geographic Areas, ZIP Code Data.

In 2025, the Major League Baseball (MLB) team with the lowest franchise value was the Miami Marlins. The Florida-based team had a franchise value of 1.05 billion U.S. dollars that year. Meanwhile, the New York Yankees ranked as the most valuable franchise in 2025, with a value of 8.2 billion U.S. dollars. MLB revenue streams Major League Baseball teams have numerous sponsorship deals, which provide them with income from advertising on stadiums and in broadcast media. Another revenue stream for MLB teams is the sale of food, drinks, and other concessions at games. This includes the sale of traditional game day fare such as hot dogs, popcorn, and beer, as well as official merchandise such as jerseys, caps, and other memorabilia which provide additional revenue streams for the franchise. Take me out to the ball game MLB teams also generate revenue from ticket sales for regular season and playoff games, which includes individual game tickets, season tickets, and suite rentals. Overall, MLB attendance is consistently high, with many teams regularly selling out their stadiums. Despite a significant reduction in 2021 due to the coronavirus (COVID-19) pandemic, attendance at MLB matches has rebounded in recent years, exceeding 28.5 thousand in 2024.