The Statistics of Income (SOI) Division’s ZIP code data is tabulated using individual income tax returns (Forms 1040) filed with the Internal Revenue Service (IRS) during the 12-month period, January 1, 2018 to December 31, 2018. While the bulk of returns filed during this 12-month period are primarily for Tax Year 2017, the IRS received a limited number of returns for tax years before 2017. These prior-year returns are used as a proxy for returns that are typically filed beyond the 12-month period and have been included within the ZIP code data.

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VARIABLE NAME DESCRIPTION

STATEFIPS The State Federal Information Processing System

STATE The State associated with the ZIP code

ZIPCODE 5-digit Zip code

AGI_STUB Size of adjusted gross income

N1 Number of returns

MARS1 Number of single returns

MARS2 Number of joint returns

MARS4 Number of head of household returns

ELF Number of electronically filed returns

CPREP Number of computer prepared paper returns

PREP Number of returns with paid preparer's signature

DIR_DEP Number of returns with direct deposit

N2 Number of exemptions

NUMDEP Number of dependents

TOTAL_VITA Total number of volunteer prepared returns [3]

VITA Number of volunteer income tax assistance (VITA) prepared returns [3]

TCE Number of tax counseling for the elderly (TCE) prepared returns [3]

VITA_EIC Number of volunteer prepared returns with Earned Income Credit [3]

RAC Number of refund anticipation check returns

ELDERLY Number of elderly returns [4]

A00100 Adjusted gross income (AGI) [5]

N02650 Number of returns with total income

A02650 Total income amount

N00200 Number of returns with salaries and wages

A00200 Salaries and wages amount

N00300 Number of returns with taxable interest

A00300 Taxable interest amount

N00600 Number of returns with ordinary dividends

A00600 Ordinary dividends amount

N00650 Number of returns with qualified dividends

A00650 Qualified dividends amount [6]

N00700 Number of returns with state and local income tax refunds

A00700 State and local income tax refunds amount

N00900 Number of returns with business or professional net income (less loss)

A00900 Business or professional net income (less loss) amount

N01000 Number of returns with net capital gain (less loss)

A01000 Net capital gain (less loss) amount

N01400 Number of returns with taxable individual retirement arrangements distributions

A01400 Taxable individual retirement arrangements distributions amount

N01700 Number of returns with taxable pensions and annuities

A01700 Taxable pensions and annuities amount

SCHF Number of farm returns

N02300 Number of returns with unemployment compensation

A02300 Unemployment compensation amount [7]

N02500 Number of returns with taxable Social Security benefits

A02500 Taxable Social Security benefits amount

N26270 Number of returns with partnership/S-corp net income (less loss)

A26270 Partnership/S-corp net income (less loss) amount

N02900 Number of returns with total statutory adjustments

A02900 Total statutory adjustments amount

N03220 Number of returns with educator expenses

A03220 Educator expenses amount

N03300 Number of returns with Self-employed (Keogh) retirement plans

A03300 Self-employed (Keogh) retirement plans amount

N03270 Number of returns with Self-employed health insurance deduction

A03270 Self-employed health insurance deduction amount

N03150 Number of returns with Individual retirement arrangement payments

A03150 Individual retirement arrangement payments amount

N03210 Number of returns with student loan interest deduction

A03210 Student loan interest deduction amount

N03230 Number of returns with tuition and fees deduction

A03230 Tuition and fees deduction amount

N03240 Returns with domestic production activities deduction

A03240 Domestic production activities deduction amount

N04470 Number of returns with itemized deductions

A04470 Total itemized deductions amount

A00101 Amount of AGI for itemized returns

N17000 Number of returns with Total medical and dental expense deduction

A17000 Total medical and dental expense deduction amount

N18425 Number of returns with State and local income taxes

A18425 State and local income taxes amount

N18450 Number of returns with State and local general sales tax

A18450 State and local general sales tax amount

N18500 Number of returns with real estate taxes

A18500 Real estate taxes amount

N18800 Number of returns with Personal property taxes

A18800 Personal property taxes amount

N19300 Number of returns with Home mortgage interest paid

A19300 Home mortgage interest paid amount

N19500 Number of returns with Home mortgage from personal seller

A19500 Home mortgage from personal seller amount

N19530 Number of returns with Deductible points

A19530 Deductible points amount

N19550 Number of returns with Qualified Mortgage Insurance premiums

A19550 Qualified Mortgage Insurance premiums amount

N19570 Number of returns with Investment interest paid

A19570 Investment interest paid amount

N19700 Number of returns with Total charitable contributions

A19700 Total charitable contributions amount

N20800 Number of returns with Net limited miscellaneous deduction

A20800 Net limited miscellaneous deduction amount

N20950 Number of returns with Gambling loss deduction and other non-limited miscellaneous deduction

A20950 Gambling loss deduction and other non-limited miscellaneous deduction amount

N04800 Number of returns with taxable income

A04800 Taxable income amount

N05800 Number of returns with income tax before credits

A05800 Income tax before credits amount

N09600 Number of returns with alternative minimum tax

A09600 Alternative minimum tax amount

N05780 Number of returns with excess advance premium tax credit repayment

A05780 Excess advance premium tax credit repayment amount

N07100 Number of returns with total tax credits

A07100 Total tax credits amount

N07300 Number of returns with foreign tax credit

A07300 Foreign tax credit amount

N07180 Number of returns with child and dependent care credit

A07180 Child and dependent care credit amount

N07230 Number of returns with nonrefundable education credit

A07230 Nonrefundable education credit amount

N07240 Number of returns with retirement savings contribution credit

A07240 Retirement savings contribution credit amount

N07220 Number of returns with child tax credit

A07220 Child tax credit amount

N07260 Number of returns with residential energy tax credit

A07260 Residential energy tax credit amount

N09400 Number of returns with self-employment tax

A09400 Self-employment tax amount

N85770 Number of returns with total premium tax credit

A85770 Total premium tax credit amount

N85775 Number of returns with advance premium tax credit

A85775 Advance premium tax credit amount

N09750 Number of returns with health care individual responsibility payment

A09750 Health care individual responsibility payment amount

N10600 Number of returns with total tax payments

A10600 Total tax payments amount

N59660 Number of returns with earned income credit

A59660 Earned income credit amount [8]

N59720 Number of returns with excess earned income credit

A59720 Excess earned income credit (refundable) amount [9]

N11070 Number of returns with additional child tax credit

A11070 Additional child tax credit amount

N10960 Number of returns with refundable education credit

A10960 Refundable education credit amount

N11560 Number of returns with net premium tax credit

A11560 Net premium tax credit amount

N06500 Number of returns with income tax

A06500 Income tax amount [10]

N10300 Number of returns with tax liability

A10300 Total tax liability amount [11]

N85530 Number of returns with additional Medicare tax

A85530 Additional Medicare tax amount

N85300 Number of returns with net investment income tax

A85300 Net investment income tax amount

N11901 Number of returns with tax due at time of filing

A11901 Tax due at time of filing amount [12]

N11900 Number of returns with total overpayments

A11900 Total overpayments amount

N11902 Number of returns with overpayments refunded

A11902 Overpayments refunded amount [13]

N12000 Number of returns with credit to next year’s estimated tax

A12000 Credited to next year’s estimated tax amount