economy_eitc_county_year
IRS SOI EITC claim counts and rate (G1). Tier A. History 1989-present at source; currently 2022 only.
tier —admin_record
overview
overview
3,142 counties. EITC claim is administrative - full coverage where data is not suppressed.
current vintage — Tax Year 2022
history — IRS SOI EITC county-level: 1989 to present at source; pipeline currently loads 2022 only
provenance
source & licensing
authority
U.S. Internal Revenue Service
dataset
Statistics of Income (SOI) County-Level Data
license
—
citation
U.S. Internal Revenue Service. Statistics of Income (SOI), County-Level Data - EITC, Tax Year 2022.
schema
fields
| name | type | definition |
|---|---|---|
| country_id | string | ISO alpha-2 country code (always 'US' for domestic tables). |
| county_idkey | string | 5-character FIPS code identifying the county.Joins dim.counties on county_id. |
| county_name | string | Human-readable county name corresponding to county_id. |
| eitc_claim_rate | float64 · percent (0–100) | Share of total filers in the county who claimed the Earned Income Tax Credit, expressed as a percentage. Higher values indicate a greater proportion of low-to-moderate income working families receiving the credit. |
| eitc_dollars_per_filer | float64 · dollars (nominal) | Average Earned Income Tax Credit dollars claimed per total tax filer in the county. Higher values indicate a larger per-capita credit burden or benefit relative to the full filing population. |
| eitc_returns | int64 · count | Number of tax returns in the county that included an Earned Income Tax Credit (EITC) claim. Higher values indicate greater EITC utilization among the filing population. |
| state_id | string | 2-character FIPS code identifying the state.Joins dim.states on state_id. |
| tax_year | int64 | The calendar year in which the tax returns were filed. Serves as the temporal dimension for all measures in the row. |
| total_filers | int64 · count | Total number of individual income tax returns filed in the county for the given tax year. Higher values indicate a larger tax-filing population. |
relationships
joins
primary key
county_id
common joins
dim.geographies on county_id
economy_tax_filer_income_county_year on (county_id, year)
economy_personal_income_county_year on (county_id, year)
usage
how to use this table
method
Aggregated from individual Form 1040 returns by county FIPS. eitc_claim_rate = EITC claims / total returns filed.
do not use for
Eligibility take-up rate (numerator is claims, not eligible population); current-year tracking (3-year SOI lag); income measure (claim amount is not income).
known issues
Eligibility threshold and credit amount change with tax law; cross-year comparison should normalize for these changes.
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last updated · May 5, 2026