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 a-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. Internal Revenue Service
dataset
IRS Statistics of Income (SOI) County-Level Data — income sources
license
Public domain (U.S. Federal Government work)
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 income (self-employment, partnerships, S-corporations) as a share of total AGI among tax filers, sourced from IRS SOI Table A4. Higher values indicate greater entrepreneurial or self-employment activity.
country_idkeystringISO alpha-2 country code (always 'US' for domestic tables).Part of primary key.
county_idkeystring5-character FIPS code identifying the county.Part of primary key. 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, capital gains, taxable interest) as a share of total AGI among tax filers, sourced from IRS SOI Table A4. Higher values indicate greater concentration of wealth-derived income.
salaries_share_of_agifloat64 · share (0–1)Wages and salaries as a share of total Adjusted Gross Income among tax filers, sourced from IRS SOI Table A4. Higher values indicate greater dependence on wage employment income.
state_idkeystring2-character FIPS code identifying the state.Part of primary key. Joins dim.states on state_id.
tax_yearint64IRS tax year for which income was reported. Matches the calendar year of income earned; filing occurs in the following year.
transfer_share_of_agifloat64 · share (0–1)Transfer payments reported on returns (Social Security benefits, unemployment compensation) as a share of total AGI among tax filers, sourced from IRS SOI Table A4. Higher values indicate greater reliance on government transfer income.
relationships

joins

primary key
county_id, state_id, country_id, year
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 · Jul 7, 2026