Federal Individual Income Tax Returns by State, County, and ZIP Code

This database provides aggregated information about individual income tax returns by item, i.e., line item on income tax forms and by level of Adjusted Gross Income (AGI).  Dollar figures are in thousands.  Some numbers are rounded.  ZIP Codes reflect ZIP Code Tabulation Areas (ZCTAs), which are generalized areal representations of United States Postal Service (USPS) ZIP Code service areas.  For more information on ZCTAs, see here. 

• Number represents number ofreturns, unless otherwise specified.
• Size of adjusted gross income of under $1 includes returns with adjusted gross deficit.
• The item AGI figures reflects amounts lessany reported deficit from tax filers.
• The item Total income represents the summation of taxpayer reportedincome items made up in the calculation of the total income line of Form 1040 before adjustments.
• Qualified dividends are ordinary dividends received in tax yearsbeginning after 2002 that meet certain conditions and receivepreferential tax rates. The maximum qualified dividends tax rate is15%.
• Farm return number includes the Alaskan permanent fund, reported by residents ofAlaska on Forms 1040A and 1040EZ's.  This fund only applies tostatistics in the U.S. totals, and the state of Alaska."
• Total statutory adjustments represent the summation of theindividual adjustments to income reported on Form 1040.  "
• Itemized deductions include any amounts reported by thetaxpayer, even if they could not be used in computing ""taxableincome,"" the base on which the regular income tax was computed.Thus, total itemized deductions include amounts that did not have tobe reported by taxpayers with no ""adjusted gross income."" (Adjustedgross income is the total from which these deductions would normallybe subtracted.)  In addition, if standard and itemized deductions wereboth reported on a tax return, the form of deduction actually used incomputing income tax was the one used for the statistics.  Therefore,if the standard deduction was the form of deduction used, the totalreported for itemized deductions was excluded from the statistics.However, the component deductions were not similarly excluded.  Asa result, the number of returns and related amounts for thecomponent deductions are slightly overstated in relation to the grandtotal shown for itemized deductions.  These components are alsooverstated in relation to the total because there was a statutorylimitation on the total of itemized deductions that could be claimed bycertain high-income taxpayers.  This limitation did not affect thecomponent deductions, the sum of which therefore exceeded thetotal used in computing income tax.
• Total tax credits exclude earned income credits and refundable education credits, which are shownseparately.
• Total tax payments represent the summation of taxpayerreported income items made up in the calculation of the total payments in line of Form 1040.
• Earned income credit includes both the refundable andnon-refundable portions.  The non-refundable portion could reduceincome tax and certain related taxes to zero. The earned incomecredit amounts in excess of total tax liability, or amounts when therewas no tax liability at all, were refundable.  See footnote 12 below forexplanation of the refundable portion of the earned income credit.
• The refundable portion of the earned income credit equals totalincome tax"" minus the ""earned income credit"".  If the result is negative,this amount is considered the refundable portion.  No other refundablecredits were taken into account for this calculation.
• The refundable education credit can partially or totally offset taxliability as well as be totally refundable.
• Income tax reflects the amount reported on Form 1040 line 55.It also includes data from Form 1040A and 1040EZ filers.  This amountdiffers from ""income tax after credits"" used in statistical tablesderived from the Individual Statistics of Income (SOI) sample. TheSOI figure for ""income tax after credits"" takes in to account the effect of refundable credits.
• Total tax liability differs from Income tax in that Total tax liability includes the taxes from recapture of certainprior-year credits, tax applicable to individual retirement arrangements(IRA's), Social Security taxes on self-employment income and oncertain tip income, advanced earned income payments, household employment taxes, and certain other taxes listed in the Form 1040 instructions.
• Tax due at time of filing reflects payments to or withholdings made to Total tax liability.  This is the amount the tax filer owes when the income tax return is filed."
• Overpayment refunded reflects the amount of overpayments the tax filer requested to have refunded.
• Other areas includes returns filed from Army Post Office and Fleet Post Office addresses by members of the armed forces stationed overseas; returns filed by other U.S. citizens abroad; and returns filed by residents of Puerto Rico with income from sources outside Puerto Rico or with income earned as U.S. government employees.