ZIP Code Data - Internal Revenue Service



ZIP Code DataTax Year 2018 Documentation GuideContentsA. OverviewB. Nature of ChangesC. Population Definitions and Tax Return AddressesD. Disclosure Protection ProceduresE. File CharacteristicsF. Selected Income and Tax ItemsG. EndnotesA. OverviewThe 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, 2019 to December 31, 2019. While the bulk of returns filed during this 12-month period are primarily for Tax Year 2018, the IRS received a limited number of returns for tax years before 2018. 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. [1]B. Nature of ChangesFor Tax Year 2018, the Form 1040 underwent a major redesign. Accordingly, the following changes have been made to the ZIP Code data:Personal exemption deductions were suspended for the primary, secondary, and dependent taxpayers. However, filing status and dependent filer information are still available. The previous field, Number of exemptions, will be renamed Number of individuals and based on the available filer information. The variable name (N2) will remain the same.IRA distributions (N01400 and A01400) and Pensions and annuities (N01700 and A01700), which were previously separated, have been combined to create a new field: IRAs, pensions, and annuities (N01750 and A01750).The Total standard deduction (N04450 and A04450), Basic standard deduction (N04100 and A04100), and Additional standard deduction (N04200 and A04200) have been added. For 2018, the standard deduction has nearly doubled for all filers.Taxes paid has been renamed Total taxes paid, but the variable name has stayed the same (N18300 and A18300). Gambling loss deduction and other non-limited miscellaneous deduction has been renamed Other non-limited miscellaneous deduction, but the variable name has stayed the same (N20950 and A20950). Income tax has been renamed Income tax after credits, but the variable name has stayed the same (N06500 and A06500).The Tuition and fees deduction, Domestic production activities deduction, Net limited miscellaneous deduction, and Qualified mortgage insurance premium have been removed.Other new variables include: the Limited state and local taxes paid (N18460 and A18460), the Qualified business income deduction (N04475 and A04475), and the Child and other dependent credit (N07225 and A07225), which replaced the previous Child tax credit (N07220 and A07220).C. Population Definitions and Tax Return AddressesZIP Code data are based on population data that was filed and processed by the IRS during the 2019 calendar year.State totals may not be comparable to State totals published elsewhere by SOI because of disclosure protection procedures or the exclusion of returns. [2] Data do not represent the full U.S. population because many individuals are not required to file an individual income tax return.The address shown on the tax return may differ from the taxpayer’s actual residence.State codes were based on the ZIP code shown on the return.Tax returns filed without a ZIP code and returns filed with a ZIP code that did not match the State code shown on the return were excluded.Tax returns filed using Army Post Office (APO) and Fleet Post Office addresses, foreign addresses, and addresses in Puerto Rico, Guam, Virgin Islands, American Samoa, Marshall Islands, Northern Marianas, and Palau were excluded.D. Disclosure Protection ProceduresSOI did not attempt to correct any ZIP codes listed on the tax returns; however, it did take the following precautions to avoid disclosing information about specific taxpayers:ZIP codes with less than 100 returns and those identified as a single building or nonresidential ZIP code were categorized as “other” (99999). Income and tax items with less than 20 returns for a particular AGI class were combined with another AGI class within the same ZIP Code. Collapsed AGI classes are identified with a double asterisk (**).All number of returns variables have been rounded to the nearest 10.Income and tax items with less than 20 returns within a ZIP code were excluded.Tax returns with a negative adjusted gross income were excluded.If an income or tax item from one return constitutes more than a specified percentage of the total of any particular cell, the specific data item for that return is excluded from that cell. For example, if the amount for wages from one return represents 75 percent of the value of the total for that cell, the data item will be suppressed. The actual threshold percentage used cannot be released. E. File CharacteristicsThe ZIP code data are available in three formats: Individual state Excel files—18zp##xx.xlsx (## = 01-51; xx = AL-WY) A comma separated file (.csv) with AGI classes —18zpallagi.csvA comma separated file[2] without AGI classes(The AGI_STUB variable has been set to zero for this file)—18zpallnoagi.csvFor all the files, the money amounts are reported in thousands of dollars.F. Selected Income and Tax ItemsVARIABLE NAMEDESCRIPTIONVALUE/LINE REFERENCEType STATEFIPSThe State Federal Information Processing System (FIPS) code01-56 Char STATEThe State associated with the ZIP codeTwo-digit State abbreviation code Char ZIPCODE5-digit Zip code? Char AGI_STUBSize of adjusted gross income1 = $1 under $25,0002 = $25,000 under $50,0003 = $50,000 under $75,0004 = $75,000 under $100,0005 = $100,000 under $200,0006 = $200,000 or more Num N1Number of returns?Num MARS1Number of single returns Filing status is singleNum MARS2Number of joint returns Filing status is married filing jointlyNum MARS4Number of head of household returns Filing status is head of householdNum ELFNumber of electronically filed returnsNum CPREPNumber of computer prepared paper returnsNum PREPNumber of returns with paid preparer's signature?Num DIR_DEPNumber of returns with direct depositNum N2Number of individuals [3] Num NUMDEPNumber of dependents 1040: DependentsNum TOTAL_VITATotal number of volunteer prepared returns [4]Num VITANumber of volunteer income tax assistance (VITA) prepared returns [4]Num TCENumber of tax counseling for the elderly (TCE) prepared returns [4]Num VITA_EICNumber of volunteer prepared returns with Earned Income Credit [4]Num RACNumber of refund anticipation check returns [5]Num ELDERLYNumber of elderly returns [6]Num A00100Adjust gross income (AGI) [7] 1040:7Num N02650Number of returns with total income 1040:6Num A02650Total income amount 1040:6Num N00200Number of returns with salaries and wages 1040:1Num A00200Salaries and wages amount 1040:1Num N00300Number of returns with taxable interest 1040:2bNum A00300Taxable interest amount 1040:2bNum N00600Number of returns with ordinary dividends 1040:3bNum A00600Ordinary dividends amount 1040:3bNum N00650Number of returns with qualified dividends 1040:3aNum A00650Qualified dividends amount [8] 1040:3aNum N00700Number of returns with state and local income tax refunds Schedule 1:10Num A00700State and local income tax refunds amount Schedule 1:10Num N00900Number of returns with business or professional net income (less loss) Schedule 1:12Num A00900Business or professional net income (less loss) amount Schedule 1:12Num N01000Number of returns with net capital gain (less loss) Schedule 1:13Num A01000Net capital gain (less loss) amount Schedule 1:13Num N01750Number of returns with taxable individual retirement arrangements (IRA), pensions and annuities 1040:4aNum A01750Taxable IRA, pensions and annuities amount 1040:4aNum SCHFNumber of farm returns Schedule 1:18Num N02300Number of returns with unemployment compensation Schedule 1:19Num A02300Unemployment compensation amount [9] Schedule 1:19Num N02500Number of returns with taxable Social Security benefits 1040:5bNum A02500Taxable Social Security benefits amount 1040:5bNum N26270Number of returns with partnership/S-corp net income (less loss) Schedule E:32Num A26270Partnership/S-corp net income (less loss) amount Schedule E:32Num N02900Number of returns with total statutory adjustments Schedule 1:36Num A02900Total statutory adjustments amount Schedule 1:36Num N03220Number of returns with educator expenses Schedule 1:23Num A03220Educator expenses amount Schedule 1:23Num N03300Number of returns with Self-employed (Keogh) retirement plans Schedule 1:28Num A03300Self-employed (Keogh) retirement plans amount Schedule 1:28Num N03270Number of returns with Self-employed health insurance deduction Schedule 1:29Num A03270Self-employed health insurance deduction amount Schedule 1:29Num N03150Number of returns with Individual retirement arrangement payments Schedule 1:32Num A03150Individual retirement arrangement payments amount Schedule 1:32Num N03210Number of returns with student loan interest deduction Schedule 1:33Num A03210Student loan interest deduction amount Schedule 1:33Num N04450Number of returns with total standard deduction 1040:8Num A04450Total standard deduction amount 1040:8Num N04100Number of returns with basic standard deduction 1040:8Num A04100Basic standard deduction amount 1040:8Num N04200Number of returns with additional standard deduction 1040:8Num A04200Additional standard deduction amount 1040:8Num N04470Number of returns with itemized deductions 1040:8Num A04470Total itemized deductions amount 1040:8Num A00101Amount of AGI for itemized returns 1040:7Num N17000Number of returns with Total medical and dental expense deduction Schedule A:4Num A17000Total medical and dental expense deduction amount Schedule A:4Num N18425Number of returns with State and local income taxes Schedule A:5aNum A18425State and local income taxes amount Schedule A:5aNum N18450Number of returns with State and local general sales tax Schedule A:5aNum A18450State and local general sales tax amount Schedule A:5aNum N18500Number of returns with real estate taxes Schedule A:5bNum A18500Real estate taxes amount Schedule A:5bNum N18800Number of returns with Personal property taxes Schedule A:5cNum A18800Personal property taxes amount Schedule A:5cNum N18460Number of returns with Limited state and local taxes Schedule A:5eNum A18460Limited state and local taxes Schedule A:5eNum N18300Number of returns with Total taxes paid Schedule A:7Num A18300Total taxes paid amount Schedule A:7Num N19300Number of returns with Home mortgage interest paid Schedule A:8aNum A19300Home mortgage interest paid amount Schedule A:8aNum N19500Number of returns with Home mortgage from personal seller Schedule A:8bNum A19500Home mortgage from personal seller amount Schedule A:8bNum N19530Number of returns with Deductible points Schedule A:8cNum A19530Deductible points amount Schedule A:8cNum N19570Number of returns with Investment interest paid Schedule A:9Num A19570Investment interest paid amount Schedule A:9Num N19700Number of returns with Total charitable contributions Schedule A:14Num A19700Total charitable contributions amount Schedule A:14Num N20950Number of returns with Other non-limited miscellaneous deductions Schedule A:16Num A20950Other non-limited miscellaneous deductions amount Schedule A:16Num N04475Number of returns with Qualified business income deduction 1040:9Num A04475Qualified business income deduction 1040:9Num N04800Number of returns with taxable income 1040:10Num A04800Taxable income amount 1040:10Num N05800Number of returns with income tax before credits 1040:11Num A05800Income tax before credits amount 1040:11Num N09600Number of returns with alternative minimum tax Schedule 2:45Num A09600Alternative minimum tax amount Schedule 2:45Num N05780Number of returns with excess advance premium tax credit repayment Schedule 2:46Num A05780Excess advance premium tax credit repayment amount Schedule 2:46Num N07100Number of returns with total tax credits 1040:12Num A07100Total tax credits amount 1040:12Num N07300Number of returns with foreign tax credit Schedule 3:48Num A07300Foreign tax credit amount Schedule 3:48Num N07180Number of returns with child and dependent care credit Schedule 3:49Num A07180Child and dependent care credit amount Schedule 3:49Num N07230Number of returns with nonrefundable education credit Schedule 3:50Num A07230Nonrefundable education credit amount Schedule 3:50Num N07240Number of returns with retirement savings contribution credit Schedule 3:51Num A07240Retirement savings contribution credit amount Schedule 3:51Num N07225Number of returns with child and other dependent credit 1040:12aNum A07225Child and other dependent credit amount 1040:12aNum N07260Number of returns with residential energy tax credit Schedule 3:53Num A07260Residential energy tax credit amount Schedule 3:53Num N09400Number of returns with self-employment tax Schedule 4:57Num A09400Self-employment tax amount Schedule 4:57Num N85770Number of returns with total premium tax credit 8962:24Num A85770Total premium tax credit amount 8962:24Num N85775Number of returns with advance premium tax credit 8962:25Num A85775Advance premium tax credit amount 8962:25Num N09750Number of returns with health care individual responsibility payment Schedule 4:61Num A09750Health care individual responsibility payment amount Schedule 4:61Num N10600Number of returns with total tax payments 1040:18Num A10600Total tax payments amount 1040:18Num N59660Number of returns with earned income credit 1040:17aNum A59660Earned income credit amount [10] 1040:17aNum N59720Number of returns with excess earned income credit 1040:17aNum A59720Excess earned income credit (refundable) amount [11] 1040:17aNum N11070Number of returns with additional child tax credit 1040:17bNum A11070Additional child tax credit amount 1040:17bNum N10960Number of returns with refundable education credit 1040:17cNum A10960Refundable education credit amount 1040:17cNum N11560Number of returns with net premium tax credit Schedule 5:70Num A11560Net premium tax credit amount Schedule 5:70Num N06500Number of returns with income tax after credits 1040:13Num A06500Income tax after credits amount 1040:13Num N10300Number of returns with tax liability 1040:15Num A10300Total tax liability amount [12] 1040:15Num N85530Number of returns with additional Medicare tax 8959:24Num A85530Additional Medicare tax amount 8959:24Num N85300Number of returns with net investment income tax 8960:17Num A85300Net investment income tax amount 8960:17Num N11901Number of returns with tax due at time of filing 1040:22Num A11901Tax due at time of filing amount [13] 1040:22Num N11900Number of returns with total overpayments 1040:19Num A11900Total overpayments amount 1040:19Num N11902Number of returns with overpayments refunded 1040:20aNum A11902Overpayments refunded amount [14] 1040:20aNum N12000Number of returns with credit to next year’s estimated tax 1040:21Num A12000Credited to next year’s estimated tax amount 1040:21NumG. Endnotes:[1] The use of prior-year returns as a proxy for returns that are filed beyond the current processing year is consistent with SOI’s national, state, county, and ZIP code tabulations. A description of SOI’s sample, which is used as an input for the geographic data, and the use of prior-year returns, can be found at . [2] For complete individual income tax tabulations at the State level, see the historic table posted to Tax Stats at .[3] Beginning in 2018, personal exemption deductions were suspended for the primary, secondary, and dependent taxpayers. However, the data used to create the “Number of individuals”—filing status, dependent status indicator, and identifying dependent information—are still available on the Form 1040. This field is based on these data.[4] The "Number of volunteer prepared returns" shows counts of returns prepared by IRS-certified volunteers for taxpayers with limited income, persons with disabilities, limited English speaking taxpayers, current and former members of the military, and taxpayers who are 60 years of age and older.[5] These data do not distinguish between refund anticipation loans and refund advances.[6] Includes primary taxpayers 60 years of age and older.[7] Does not include returns with adjusted gross deficit.[8] “Qualified dividends” are ordinary dividends received in tax years beginning after 2002 that meet certain conditions and receive preferential tax rates. [9] Includes the Alaskan permanent fund, reported by residents of Alaska on Forms 1040A and 1040EZ's. This fund only applies to statistics in the totals, and the state of Alaska.[10] Earned income credit includes both the refundable and non-refundable portions. The non-refundable portion could reduce income tax and certain related taxes to zero. The earned income credit amounts in excess of total tax liability, or amounts when there was no tax liability at all, were refundable. See footnote 11 below for explanation of the refundable portion of the earned income credit.[11] The refundable portion of the earned income credit equals total income tax minus the earned income credit. If the result is negative, this amount is considered the refundable portion. No other refundable credits were taken into account for this calculation.[12] “Total tax liability” differs from “Income tax”, in that “Total tax liability” includes the taxes from recapture of certain prior-year credits, tax applicable to individual retirement arrangements (IRA's), social security taxes on self-employment income and on certain tip income, advanced earned income payments, household employment taxes, and certain other taxes listed in the Form 1040 instructions.[13] 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.[14] The amount of overpayments the tax filer requested to have refunded. ................
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