economy_tax_filer_income_county_year
IRS SOI full line-item view: filer counts, income concepts, deductions, credits (A3). Tier A- (filer-only). History 1989-present at source; currently 2022 only.
tier a-admin_record
overview
overview
3,142 counties. IRS SOI full line-item view of 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 — full line-item view
license
Public domain (U.S. Federal Government work)
citation
U.S. Internal Revenue Service. Statistics of Income (SOI), County-Level Data - full line items, Tax Year 2022.
schema
fields
| name | type | definition |
|---|---|---|
| agi_per_filer | float64 · dollars (nominal) | Average AGI per tax return filed, in nominal dollars. Derived as agi_thousands divided by total_filers; higher values indicate greater average income among filers. |
| agi_thousands | int64 · thousands of dollars | Aggregate Adjusted Gross Income (AGI) across all filers in the county, in thousands of nominal dollars. AGI is gross income minus above-the-line deductions as defined by the IRS. |
| business_income_thousands | float64 · thousands of dollars | Aggregate net business income or loss reported on Schedule C across all returns, in thousands of nominal dollars. Reflects self-employment and sole proprietor activity. |
| charitable_contributions_thousands | float64 · thousands of dollars | Aggregate charitable contribution deductions claimed across all itemizing returns, in thousands of nominal dollars. Only populated for returns in itemized_returns. |
| country_idkey | string | ISO alpha-2 country code (always 'US' for domestic tables).Part of primary key. |
| county_idkey | string | 5-character FIPS code identifying the county.Part of primary key. Joins dim.counties on county_id. |
| county_name | string | Human-readable county name corresponding to county_id. |
| efiled_returns | int64 · count | Number of returns submitted electronically. A subset of total_filers; higher values indicate greater adoption of electronic filing. |
| eitc_returns | int64 · count | Number of returns claiming the Earned Income Tax Credit (EITC). A proxy for the share of working-low-income filers; higher values indicate a greater concentration of lower-income working households. |
| filers_per_capita | float64 · rate per 100k | Number of tax returns filed per 100,000 county residents. Derived from total_filers divided by county population; reflects filing propensity relative to population size. |
| hoh_returns | int64 · count | Number of returns filed with head-of-household filing status. A subset of total_filers. |
| itemized_returns | int64 · count | Number of returns on which filers chose to itemize deductions rather than take the standard deduction. A subset of total_filers. |
| joint_returns | int64 · count | Number of returns filed as married filing jointly. A subset of total_filers. |
| mortgage_interest_thousands | float64 · thousands of dollars | Aggregate mortgage interest deduction claimed across all itemizing returns, in thousands of nominal dollars. Only populated for returns in itemized_returns. |
| ordinary_dividends_thousands | float64 · thousands of dollars | Aggregate ordinary dividend income reported across all returns, in thousands of nominal dollars. Includes both qualified and non-qualified dividends as reported on Schedule B. |
| salaries_wages_thousands | float64 · thousands of dollars | Aggregate wages, salaries, and tips reported on all returns, in thousands of nominal dollars. Typically the largest component of total income. |
| single_returns | int64 · count | Number of returns filed with single filing status. A subset of total_filers. |
| social_security_thousands | float64 · thousands of dollars | Aggregate taxable Social Security benefits reported across all returns, in thousands of nominal dollars. Only the taxable portion (up to 85%) is included per IRS reporting rules. |
| state_idkey | string | 2-character FIPS code identifying the state.Part of primary key. Joins dim.states on state_id. |
| tax_exempt_interest_thousands | float64 · thousands of dollars | Aggregate tax-exempt interest income (e.g., from municipal bonds) reported across all returns, in thousands of nominal dollars. Reported on returns but excluded from AGI. |
| tax_year | int64 | Tax year for which the IRS Statistics of Income (SOI) data was filed. Corresponds to the calendar year of income, not the filing date. |
| taxable_interest_thousands | float64 · thousands of dollars | Aggregate taxable interest income reported across all returns, in thousands of nominal dollars. Includes bank interest and other fully taxable interest. |
| total_filers | int64 · count | Total number of individual income tax returns filed in the county for the tax year. Includes all filing statuses. |
| total_income_thousands | float64 · thousands of dollars | Aggregate total income reported across all returns before above-the-line deductions, in thousands of nominal dollars. Broader than AGI as it precedes deductions. |
| unemployment_comp_thousands | float64 · thousands of dollars | Aggregate unemployment compensation reported across all returns, in thousands of nominal dollars. Higher values indicate greater reliance on unemployment benefits in the county. |
relationships
joins
primary key
county_id, state_id, country_id, year
common joins
dim.geographies on geo_id
economy_household_income_distribution_county_year on (county_id, year)
economy_income_composition_county_year on (county_id, year)
usage
how to use this table
method
Aggregated Form 1040 line items by 5-digit county FIPS. Includes filer counts, AGI, salaries, business income, investment income, deductions, credits.
do not use for
Non-filer households (~10-15%); income below filing threshold; pre-tax compensation (line items reflect post-deduction definitions).
known issues
Filer-only. SOI suppresses small-county detail. Post-TCJA itemizing changes affect related fields.
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last updated · Jul 7, 2026