Individual Geographic Data Files (Available 2025)

Description

The SOI Individual Geographic Data file is based on the population of unaudited Individual Income Tax Returns (Form 1040 and 1040-SR (including electronic returns)) filed by U.S. citizens and residents during a Calendar Year. The Individual Geographic Data file includes all returns filed with the IRS during the 12-month period from January to December. The annual file contains between 140 - 160 million returns and over 80 data items

Detailed Methodology

Sample

Population file

Method of data collection

Administrative records

Frequency of data collection

Annually

Reference date

Last year/last 12 months

Number of cases

150000000

Number of variables