IRS Statistics of Income – Individual Income Tax Statistics

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Details number of tax returns, exemptions and dependents, adjusted gross income, salaries and wages, tax liability, balance due, refunds, itemized deductions, total deductions, charitable contributions, capital gains, dividends, child tax credit, child and dependent care expenses, earned income tax credit (EITC), home mortgage interest deduction, real estate taxes, IRA deduction, pensions, social security benefits, state and local taxes, unemployment compensation, alternative minimum tax (AMT), residential energy credit, total income, self-employment health insurance deduction, IRA payments, student loan interest deduction, tuition and fees deduction, retirement savings contribution credit, self-employment tax, Additional Medicare tax, net investment income tax, education credits, health care individual responsibility payment, premium tax credit, returns prepared by a volunteer, returns prepared by Volunteer Income Tax Assistance (VITA), returns prepared by Tax Counseling For The Elderly, returns prepared by a volunteer with earned income credit (EITC), computer prepared returns, returns filed electronically, refunds issued with direct deposit.
Topics tax returns
Source IRS Statistics of Income Division, Individual Income Tax Statistics
Years Available 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022
Geographies zip code, county, state
Public Edition or Subscriber-only Public Edition
Download Available yes
For more information https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-statistics-zip-code-data-soi
Last updated on PolicyMap December 2025

Description:

The Internal Revenue Service’s Statistics of Income (IRS SOI) provides detailed information on tax returns including income and liability data, and detailed tax deduction and credit information.

Information comes from individual Form 1040 tax returns. Each year’s data includes returns filed in the 12-month period after the tax year (so, data for 2012 includes all returns filed from January 1, 2013 to December 31, 2013). Note that a small number of returns filed during this period represent a year previous to the most recent tax year, and are still included. Not all individuals are required to submit a tax return. Returns with negative adjusted gross income are excluded from the data. Returns representing a specified (but unreleased) percent of the value of an amount are excluded (for example, if one return was responsible for 80% of the residential energy credit dollar amount in a zip code, it may be excluded).

The ZIP code shown on a tax return may not reflect the taxpayer’s actual residence. Returns with ZIP codes not matching the state are excluded. The ZIP code reflects only the ZIP code written on the tax return; for this data, no attempt is made by the IRS to verify the return’s address. ZIP codes on PolicyMap reflect the most recent ZIP code map available; an address may have changed ZIP codes in the intervening time, but the ZIP code data is not changed.

State-level data are an aggregation of county-level data in each state. They are not equal to state-level data provided by the IRS.

Beginning in 2012, all counts of returns are rounded to the nearest 10. Any category with fewer than 20 returns per ZIP code are excluded from the data by the IRS. Any average or percent with a denominator of less than 10 is suppressed by PolicyMap.

Numbers of returns and aggregate amounts are made available by the IRS. Percents and averages are calculated by PolicyMap. Percents use total returns as a denominator, and averages use returns of that type as a denominator (for example, average charitable contributions is total charitable contributions divided by the number of returns claiming any charitable contributions). Generally, returns represent households, not individuals.

Available Data Layers & Indicators
Indicator Name Geographies Measurement Type Time Frame Coverage
Percent of income tax returns with child and dependent care credit State, County, Zip Code Percent Annually from 2009 to 2022
Percent of income tax returns with overpayments refunded State, County, Zip Code Percent Annually from 2009 to 2022
Number of tax returns reported State, County, Zip Code Number Annually from 2009 to 2022
Percent of income tax returns with self-employed retirement plans State, County, Zip Code Percent Annually from 2009 to 2022
Average amount of qualified dividends on income tax returns State, County, Zip Code Average dollars Annually from 2009 to 2022
Average amount of business or professional net income on income tax returns State, County, Zip Code Average dollars Annually from 2009 to 2022
Percent of income tax returns with state and local income taxes State, County, Zip Code Percent Annually from 2009 to 2022
Percent of income tax returns with mortgage interest paid State, County, Zip Code Percent Annually from 2009 to 2022
Percent of income tax returns with state and local general sales tax State, County, Zip Code Percent Annually from 2009 to 2022
Average amount of salaries and wages on income tax returns State, County, Zip Code Average dollars Annually from 2009 to 2022
Percent of income tax returns with tax credits State, County, Zip Code Percent Annually from 2009 to 2022
Average amount of net capital gain on income tax returns State, County, Zip Code Average dollars Annually from 2009 to 2022
Average amount of taxable interest on income tax returns State, County, Zip Code Average dollars Annually from 2009 to 2022
Average amount of taxable Social Security benefits on income tax returns State, County, Zip Code Average dollars Annually from 2009 to 2022
Percent of income tax returns with earned income credit (EITC) State, County, Zip Code Percent Annually from 2009 to 2022
Average amount of adjusted gross income (AGI) on income tax returns State, County, Zip Code Average dollars Annually from 2009 to 2022
Percent of income tax returns with additional-child tax credit State, County, Zip Code Percent Annually from 2009 to 2022
Average number of dependents claimed on all income tax returns State, County, Zip Code Average Annually from 2009 to 2018
Percent of income tax returns with a paid preparer's signature State, County, Zip Code Percent Annually from 2009 to 2022
Percent of income tax returns with alternative minimum tax (AMT) State, County, Zip Code Percent Annually from 2009 to 2022
Average amount of ordinary dividends on income tax returns State, County, Zip Code Average dollars Annually from 2009 to 2022
Percent of income tax returns with charitable contributions State, County, Zip Code Percent Annually from 2009 to 2022
Percent of income tax returns with real estate taxes State, County, Zip Code Percent Annually from 2009 to 2022
Average amount of unemployment compensation on income tax returns State, County, Zip Code Average dollars Annually from 2009 to 2022
Average number of exemptions claimed on all income tax returns State, County, Zip Code Average Annually from 2009 to 2022
Percent of income tax returns with tax due at time of filing State, County, Zip Code Percent Annually from 2009 to 2022
Percent of income tax returns with income tax State, County, Zip Code Percent Annually from 2009 to 2022
Percent of income tax returns with residential energy tax credit State, County, Zip Code Percent Annually from 2009 to 2022
Percent of income tax returns with itemized deductions State, County, Zip Code Percent Annually from 2009 to 2022
Average amount of total income on income tax returns State, County, Zip Code Average dollars Annually from 2013 to 2022
Percent of income tax returns with Additional Medicare tax State, County, Zip Code Percent Annually from 2013 to 2022
Percent of income tax returns with nonrefundable education credit State, County, Zip Code Percent Annually from 2013 to 2022
Percent of income tax returns with refundable education credit State, County, Zip Code Percent Annually from 2013 to 2022
Percent of income tax returns with IRA payments State, County, Zip Code Percent Annually from 2013 to 2022
Percent of income tax returns with net investment income tax State, County, Zip Code Percent Annually from 2013 to 2022
Percent of income tax returns with retirement savings contribution credit State, County, Zip Code Percent Annually from 2013 to 2022
Percent of income tax returns with self-employment health insurance deduction State, County, Zip Code Percent Annually from 2013 to 2022
Percent of income tax returns with self-employment tax State, County, Zip Code Percent Annually from 2013 to 2022
Percent of income tax returns with student loan interest deductions State, County, Zip Code Percent Annually from 2013 to 2022
Percent of income tax returns with the health care individual responsibility payment State, County, Zip Code Percent 2014, 2015, 2016, 2017, 2018
Percent of income tax returns prepared by Tax Counseling for the Elderly State, County, Zip Code Percent Annually from 2014 to 2022
Percent of income tax returns with a Premium Tax Credit State, County, Zip Code Percent Annually from 2014 to 2022
Percent of income tax returns prepared by a volunteer State, County, Zip Code Percent Annually from 2014 to 2022
Percent of income tax returns prepared by Volunteer Income Tax Assistance (VITA) State, County, Zip Code Percent Annually from 2014 to 2022
Percent of income tax returns prepared by a volunteer with earned income credit (EITC) State, County, Zip Code Percent Annually from 2015 to 2022
Percent of income tax returns with personal property taxes State, County, Zip Code Percent 2016, 2017, 2018, 2019, 2020, 2021, 2022
Percent of income tax returns with medical and dental expense deduction State, County, Zip Code Percent 2016, 2017, 2018, 2019, 2020, 2021, 2022
Percent of income tax returns prepared by computer State, County, Zip Code Percent 2017, 2018, 2019, 2020, 2021, 2022
Percent of income tax returns filed electronically State, County, Zip Code Percent 2017, 2018, 2019, 2020, 2021, 2022
Percent of income tax returns with direct deposit of refunds State, County, Zip Code Percent 2017, 2018, 2019, 2020, 2021, 2022
Percent of income tax returns with total standard deduction State, County, Zip Code Percent 2018, 2019, 2020, 2021, 2022
Percent of income tax returns with basic standard deduction State, County, Zip Code Percent 2018, 2019, 2020, 2021, 2022
Percent of income tax returns with additional standard deduction State, County, Zip Code Percent 2018, 2019, 2020, 2021, 2022
Percent of income tax returns with child or other dependent credit State, County, Zip Code Percent 2018, 2019, 2020, 2021, 2022