docs/us_economy/economy_income_composition_county_year

economy_income_composition_county_year

Four income-source shares (salaries, business, investment, transfers) from IRS SOI (A4). Tier A- (filer-only). History 1989-present at source; currently 2022 only. Powers transfer_share and investment_share in scorecard.

tier —admin_recordeconomyirssoiincome_sourcestransferinvestmentsalariesbusiness_income
grain
county-year
years
2022
cadence
Annual (released ~3 years after tax year)
overview

overview

3,142 counties. Filer-based - captures only tax-filing population.

current vintage — Tax Year 2022

history — IRS SOI: 1989 to present at source; pipeline loads 2022 only

provenance

source & licensing

authority
U.S. Bureau of Economic Analysis
dataset
Regional Personal Income (CAINC5)
license
citation
U.S. Internal Revenue Service. Statistics of Income (SOI), County-Level Data - income source composition, Tax Year 2022.
schema

fields

nametypedefinition
business_share_of_agifloat64 · share (0–1)Net business and self-employment income as a share of total Adjusted Gross Income reported by county filers. Higher values indicate a greater contribution of entrepreneurial or self-employment activity to local income.
country_idstringISO alpha-2 country code (always 'US' for domestic tables).
county_idkeystring5-character FIPS code identifying the county.Joins dim.counties on county_id.
county_namestringHuman-readable county name corresponding to county_id.
investment_share_of_agifloat64 · share (0–1)Investment income (dividends, interest, capital gains, and rents) as a share of total Adjusted Gross Income reported by county filers. Higher values indicate greater dependence on capital and asset returns.
salaries_share_of_agifloat64 · share (0–1)Salaries and wages as a share of total Adjusted Gross Income reported by county filers. Higher values indicate greater reliance on employment income relative to other sources.
state_idstring2-character FIPS code identifying the state.Joins dim.states on state_id.
tax_yearint64The IRS tax filing year to which the income composition data applies. Aligns with the annual Statistics of Income (SOI) release cycle.
transfer_share_of_agifloat64 · share (0–1)Government transfer payments (e.g., Social Security, unemployment insurance, retirement distributions) as a share of total Adjusted Gross Income reported by county filers. Higher values indicate greater reliance on public or retirement income sources.
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 Form 1040 line items: salaries (line 1), business income (lines 3, 7-8), investment income (lines 2-6, 9), transfers (proxied via SS taxable line 6, unemployment line 7). Shares = each / AGI.

do not use for

Non-filer transfer income (~10-15% of population); means-tested transfers without filing requirement (SNAP, Medicaid); pre-tax labor income (this is post-deduction).

known issues

Filer-only - does not capture income for households below filing threshold. Post-2018 itemization changes affect interpretation.

last updated · May 5, 2026