The Statistics on Income (SOI) division bases its county income data on the addresses reported on individual income tax returns filed with the IRS. Data are presented by county (including State totals). The data include:Number of returns, which approximates the number of householdsNumber of personal exemptions, which approximates the populationAdjusted gross incomeWages and salariesDividends before exclusionInterest received

Context

Form 990 (officially, the "Return of Organization Exempt From Income Tax"1) is a United States Internal Revenue Service form that provides the public with financial information about a nonprofit organization. It is often the only source of such information. It is also used by government agencies to prevent organizations from abusing their tax-exempt status. Source: https://en.wikipedia.org/wiki/Form_990

Content

Form 990 is used by the United States Internal Revenue Service to gather financial information about nonprofit/exempt organizations. This BigQuery dataset can be used to perform research and analysis of organizations that have electronically filed Forms 990, 990-EZ and 990-PF. For a complete description of data variables available in this dataset, see the IRS’s extract documentation: https://www.irs.gov/uac/soi-tax-stats-annual-extract-of-tax-exempt-organization-financial-data.

Update Frequency: Annual

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Acknowledgements

https://bigquery.cloud.google.com/dataset/bigquery-public-data:irs_990

https://cloud.google.com/bigquery/public-data/irs-990

Dataset Source: U.S. Internal Revenue Service. This dataset is publicly available for anyone to use under the following terms provided by the Dataset Source - http://www.data.gov/privacy-policy#data_policy - and is provided "AS IS" without any warranty, express or implied, from Google. Google disclaims all liability for any damages, direct or indirect, resulting from the use of the dataset.

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Inspiration

What organizations filed tax exempt status in 2015?

What was the revenue of the American Red Cross in 2017?

This submission includes publicly available data extracted in its original form. Please reference the Related Publication listed here for source and citation information: IRS Statistics of Income (SOI) program. SOI tax stats - Migration data. Internal Revenue Service (IRS). July 29, 2024. Accessed December 17, 2024. https://www.irs.gov/statistics/soi-tax-stats-migration-data If you have questions about this metadata entry, please contact the CAFE team at climatecafe@bu.edu. Migration data for the United States are based on year-to-year address changes reported on individual income tax returns filed with the IRS. They present migration patterns by State or by county for the entire United States and are available for inflows—the number of new residents who moved to a State or county and where they migrated from, and outflows—the number of residents leaving a State or county and where they went. The data are available for Filing Years 1991 through 2022. Quote from https://www.irs.gov/statistics/soi-tax-stats-migration-data

These extracts contain selected financial data from filers of three Internal Revenue Service (IRS) information returns -- Forms 990, 990-EZ and 990-PF -- collected for program administrative purposes. During IRS administrative processing, some adjustments are made which can result in differences between the information as originally reported and the data on this extract. Other differences may be introduced during transcription of paper-filed return information. Prior to release, we also review and make additional adjustments to the data to ensure their fitness for analytical and statistical purposes. The data, which include all of the returns filed by active organizations in a given calendar year, are from the IRS Exempt Organization Master File.

Context

Learning how to create a data pipeline.

Content

https://www.irs.gov/pub/irs-soi/16zpdoc.doc

Individual Income Tax ZIP Code Data

ZIP Code data show selected income and tax items classified by State, ZIP Code, and size of adjusted gross income. Data are based on individual income tax returns filed with the IRS and are available for Tax Years 2016. The data include items, such as:

-Number of returns, which approximates the number of households -Number of personal exemptions, which approximates the population -Adjusted gross income -Wages and salaries -Dividends before exclusion -Interest received

Acknowledgements

https://www.irs.gov/statistics

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

This contains replication data for the paper "Revealing Values" by Robert Embree, published in the National Tax Journal in 2023. Included are TAXSIM output codes, state SOI data, and Matlab code to perform the inverse-optimum calculation. Data on underlying parameter estimates are also included. There is a Readme file as a Word file with instructions. Bibliography: Bureau of Labor Statistics, 2017. “Consumer Expenditure Surveys Public Use Microdata 2016”. https://www.bls.gov/cex/pumd_data.htm Feenberg, Daniel. and Coutts, E., 1993. “An Introduction to the TAXSIM Model.” Journal of Policy Analysis and Management, vol 12 no 1, Winter 1993, pages 189-194. (https://www.nber.org/taxsim/). Internal Revenue Service, 2018. “Statistics of Income Historical Table 2.” IRS, Washington, DC. https://www.irs.gov/statistics/soi-tax-stats-historic-table-2 Ruggles, S., Flood, S., Goeken, R., Grover, J., Meyer, E., Pacas, J., and Sobek, M. “IPUMS USA: Version 9.0 [dataset].” Minneapolis, MN: IPUMS, 2019. https://doi.org/10.18128/D010.V9.0 Tax Foundation, 2018. “Facts and Figures 2018”. Tax Foundation, Washington, DC. Tax Foundation, 2018. “2018 State Business Tax Climate Index.” Tax Foundation, Washington, DC. https://taxfoundation.org/state-business-tax-climate-index-2018/. Zillow, 2019. “State Price-to-Rent ratios, All Homes, 2016 calendar year.” https://www.zillow.com/research/data/ . Retrieved on May 16, 2019. Aggregated data on this page is made freely available by Zillow for non-commercial use.

ZIP Code data show selected income and tax items classified by State, ZIP Code, and size of adjusted gross income. Data are based on individual income tax returns filed with the IRS and are available for Tax Years 1998, 2001, and 2004 through 2015. The data include items, such as:Number of returns, which approximates the number of householdsNumber of personal exemptions, which approximates the populationAdjusted gross income Wages and salariesDividends before exclusionInterest received

2009 Tax Year County Income Data Based on Individual Income Tax Returns (Money Amounts are in Thousands of Dollars) via irs.gov: http://www.irs.gov/uac/SOI-Tax-Stats-County-Data

The Corporation Complete Report Publication is a collection of aggregate statistics which have been sorted in various ways such as Industry, Size of Total Assets, and Size of Business Receipts. Drawn from tables, articles, and data that describe and measure elements of the U.S. tax system.

Migration data for the United States are based on year-to-year address changes reported on individual income tax returns filed with the IRS. They present migration patterns by State or by county for the entire United States and are available for inflows—the number of new residents who moved to a State or county and where they migrated from, and outflows—the number of residents leaving a State or county and where they went. The data are available for Filing Years 1991 through 2016 and include:

• Number of returns filed, which approximates the number of households that migrated
• Number of personal exemptions claimed, which approximates the number of individuals
• Total adjusted gross income, starting with Filing Year 1995
• Aggregate migration flows at the State level, by the size of adjusted gross income (AGI) and age of the primary taxpayer, starting with Filing Year 2011.

This layer shows an approximation of the percent of households in the US might see a full refund check from the stimulus bill being passed to help deal with the COVID-19 economic impact. The criteria used for this map was:The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (e)) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer’s adjusted gross income as exceeds—‘‘(1) $150,000 in the case of a joint return,‘‘(2) $112,500 in the case of a head of household, and‘‘(3) $75,000 in the case of a taxpayer not described in paragraph (1) or (2).‘‘(d) ELIGIBLE INDIVIDUAL.—For purposes of thissection, the term ‘eligible individual’ means any individualother than—‘‘(1) any nonresident alien individual,‘‘(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year beginsThe data comes from the IRS SOI Tax Stats by ZIP Code from 2017 tax returns. The calculation for this map was calculated using the following aggregated income categories:$1 to under $25,000$25,000 to under $50,000$50,000 to under $75,000$75,000 to under $100,000$100,000 to under $200,000$200,000 or moreThese were used to estimate how many individuals who filed tax returns would warrant a full $1,200 from the stimulus bill. This was based on if a filer was single, joint, or head of household. Because some of the cutoffs for the bill fall within these categories, they were split to estimate refunds that fall within that range.

The IRS Statistics of Income Division (SOI), in collaboration with the U.S. Census Bureau, has released migration data for the United States for several decades. These data are an important source of information detailing the movement of individuals from one location to another. SOI bases these data on year-to-year address changes reported on individual income tax returns filed with the IRS. They present migration patterns by State or by county for the entire United States and are available for inflows—the number of new residents who moved to a State or county and where they migrated from, and outflows—the number of residents leaving a State or county and where they went. The data are available for Filing Years 1991 through 2016 and include:

• Number of returns filed, which approximates the number of households that migrated
• Number of personal exemptions claimed, which approximates the number of individuals
• Total adjusted gross income, starting with Filing Year 1995
• Aggregate migration flows at the State level, by the size of adjusted gross income (AGI) and age of the primary taxpayer, starting with Filing Year 2011.

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.

1999 Tax Year County Income Data Based on Individual Income Tax Returns (Money Amounts are in Thousands of Dollars) via irs.gov: http://www.irs.gov/uac/SOI-Tax-Stats-County-Data

This annual study provides migration pattern data for the United States by State or by county and are available for inflows (the number of new residents who moved to a State or county and where they migrated from) and outflows (the number of residents who left a State or county and where they moved to). The data include the number of returns filed, number of personal exemptions claimed, total adjusted gross income, and aggregate migration flows at the State level, by the size of adjusted gross income (AGI) and by age of the primary taxpayer. Data are collected and based on year-to-year address changes reported on U.S. Individual Income Tax Returns (Form 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, U.S. Population Migration Data.