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  3. IRS Form 1040 External Commingled File

IRS Form 1040 External Commingled File

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Description

This dataset contains information from the IRS Form 1040 tax data that has been approved for use by external researchers. Taxpaying households report their income data on the Form 1040 Individual Income Tax Return. These data files were derived from the IRS's Individual Master File (IMF) from 1969, 1974, 1979, 1984, 1989, and 1994, and they were processed by the Census Bureau for use by the General Revenue Sharing program and for generating intercensal migration estimates. The Census Bureau has also added Protected Identification Keys and Master Address File IDs to the records.

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Metadata

  • Identification and Summary
  • Scope and Coverage
  • Detailed Methodology
  • Data Access
  • Application-Related
  • Export Metadata

Detailed Methodology

Sample

NA, dataset includes entire universe

Method of data collection
  • Administrative records
Frequency of data collection
  • Annually
Reference date
  • Other - Tax Year
Linkage variables
  • Protected identification key (PIK)
  • County FIPS code
  • State FIPS code
  • Master address file identification number (MAFID)
  • Zip code
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