15zpdoc For Problem Set Ation Guide 2015

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ZIP Code Data
Tax Year 2015 Documentation Guide
Contents
A. Overview
B. Nature of Changes
C. Population Definitions and Tax Return Addresses
D. Disclosure Protection Procedures
E. File Characteristics
F. Selected Income and Tax Items
G. Endnotes
A. Overview
The Statistics of Income (SOI) division bases its ZIP code data on administrative records of individual
income tax returns (Forms 1040) from the Internal Revenue Service (IRS) Individual Master File (IMF)
system. Included in these data are returns filed during the 12-month period, January 1, 2016 to December
31, 2016. While the bulk of returns filed during the 12-month period are primarily for Tax Year 2015, the
IRS received a limited number of returns for tax years before 2015 and these have been included within
the ZIP code data.
B. Nature of Changes
The following changes have been made to the Tax Year 2015 ZIP Code data:


One new variable has been added for volunteer prepared returns: volunteered income tax
assistance (VITA) returns with Earned Income Credit.



Three new number of return variables have been added to the data: Refund anticipation loan
returns, refund anticipation check returns, and elderly returns. Please refer to section F for a
complete list of variables and their corresponding names.
.

C. Population Definitions and Tax Return Addresses


ZIP Code data are based on population data that was filed and processed by the IRS during the 2016
calendar year.



State totals may not be comparable to State totals published elsewhere by SOI because of specific
disclosure protection features in the ZIP code data.[1]



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.



Excluded were 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.



Excluded were 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.

1

D. Disclosure Protection Procedures
SOI did not attempt to correct any ZIP codes on the 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.



Excluded from the data are items with less than 20 returns within a ZIP code.



Excluded from the data are tax returns with a negative adjusted gross income.



Excluded are tax returns representing a specified percentage of the total of any particular cell. For
example, if one return represented 75 percent of the value of a given cell, the return was
suppressed from the tabulation. The actual threshold percentage used cannot be released.

E. File Characteristics
The ZIP code data are available in three formats:
(1) Individual state excel files—15zp##xx.xls (## = 01-51; xx = AL-WY)
(2) A comma separated file (.csv) with AGI classes —15zpallagi.csv
(3) A comma separated file[2] without AGI classes(The AGI_STUB variable has been set to zero for
this file)—15zpallnoagi.csv
For all the files, the money amounts are reported in thousands of dollars.
F. Selected Income and Tax Items
VARIABLE NAME

DESCRIPTION

zip5

5-digit Zip code

bin

Size of adjusted
gross income

returns

Number of
returns
Number of
single returns
Number of joint
returns
Number of head
of household
returns
Number of
returns with
paid preparer's
signature

returns_single
returns_joint
returns_heads
returns_preparer

VALUE/LINE REFERENCE

Type
Num

All
$1 under $25,000
$25,000 under $50,000
$50,000 under $75,000
$75,000 under $100,000
$100,000 under $200,000
$200,000 or more

Char

Num
Filing status is single

Num

Filing status is married filing jointly

Num

Filing status is head of household

Num

Num

2

exemptions
dependents
vpr_number

vita_number

tce_number

vitaeitc_number

refundloan_number

refundcheck_number

elderly_number
agi
totinc_number
totincome_amount
wages_number

wages_amount
interest_number
interest_amount
dividends_ordinary_number

dividends_ordinary_amount

Number of
exemptions
Number of
dependents
Total number of
volunteer
prepared
returns [3]
Number of
volunteer
income tax
assistance
(VITA) prepared
returns [3]
Number of tax
counseling for
the elderly
(TCE) prepared
returns [3]
Number of
volunteer
prepared
returns with
Earned Income
Credit [3]
Number of
refund
anticipation
loan returns
Number of
refund
anticipation
check returns
Number of
elderly returns
[4]
Adjust gross
income (AGI)
[2]
Number of
returns with
total income
Total income
amount
Number of
returns with
salaries and
wages
Salaries and
wages amount
Number of
returns with
taxable interest
Taxable interest
amount
Number of
returns with
ordinary
dividends
Ordinary
dividends
amount

1040:6d
1040:6c

Num
Num
Num

Num

Num

Num

Num

Num

Num

1040:37 / 1040A:21 / 1040EZ:4

3

Num

1040:22 / 1040A:15 / 1040EZ:4

Num

1040:22 / 1040A:15 / 1040EZ:4

Num

1040:7 / 1040A:7 / 1040EZ:1

Num

1040:7 / 1040A:7 / 1040EZ:1

Num

1040:8a / 1040A:8a / 1040EZ:2

Num

1040:8a / 1040A:8a / 1040EZ:2

Num

1040:9a / 1040A:9a

Num

1040:9a / 1040A:9a

Num

dividends_qualified_number

dividends_qualified_amount
state_refunds_number

state_refunds_amount
business_number

business_amount

capgains_number

capgains_amount
ira_distributions_number

ira_distributions_amount

pensions_number

pensions_amount

farm_number
ui_number

ui_amount

Number of
returns with
qualified
dividends
Qualified
dividends
amount [5]
Number of
returns with
state and local
income tax
refunds
State and local
income tax
refunds amount
Number of
returns with
business or
professional net
income (less
loss)
Business or
professional net
income (less
loss) amount
Number of
returns with net
capital gain
(less loss)
Net capital gain
(less loss)
amount
Number of
returns with
taxable
individual
retirement
arrangements
distributions
Taxable
individual
retirement
arrangements
distributions
amount
Number of
returns with
taxable
pensions and
annuities
Taxable
pensions and
annuities
amount
Number of farm
returns
Number of
returns with
unemployment
compensation
Unemployment
compensation

4

1040:9b / 1040A:9b

Num

1040:9b / 1040A:9b

Num

1040:10

Num

1040:10

Num

1040:12

Num

1040:12

Num

1040:13 1040A:10

Num

1040:13 1040A:10

Num

1040:15b / 1040:11b

Num

1040:15b / 1040:11b

Num

1040:16b / 1040A:12b

Num

1040:16b / 1040A:12b

Num

1040:18

Num

1040:19 / 1040A:13 / 1040EZ:3

Num

1040:19 / 1040A:13 / 1040EZ:3

Num

amount [6]

socsec_number

socsec_amount
partnership_number

partnership_amount

adjustments_number

adjustments_amount
educatorexp_number

educatorexp_amount
selfemp_number

selfemp_amount

selfhealthins_number

selfhealthins_amount

irapayment_number
irapayment_amount
studentloan_number

Number of
returns with
taxable Social
Security
benefits
Taxable Social
Security
benefits amount
Number of
returns with
partnership/Scorp net income
(less loss)
Partnership/Scorp net income
(less loss)
amount
Number of
returns with
total statutory
adjustments
Total statutory
adjustments
amount
Number of
returns with
educator
expenses
Educator
expenses
amount
Number of
returns with
selfemployment
retirement plans
Selfemployment
retirement plans
amount
Number of
returns with
selfemployment
health
insurance
deduction
Selfemployment
health
insurance
deduction
amount
Number of
returns with IRA
payments
IRA payments
amount
Number of
returns with

5

1040:20b / 1040A:14b

Num

1040:20b / 1040A:14b

Num

Schedule E:32

Num

Schedule E:32

Num

1040:36 / 1040A:20

Num

1040:36 / 1040A:20

Num

1040:23 / 1040A:16

Num

1040:23 / 1040A:16

Num

1040:28

Num

1040:28

Num

1040:29

Num

1040:29

Num

1040:32 / 1040A:17

Num

1040:32 / 1040A:17

Num

1040:33 / 1040A:18

Num

studentloan_amount

tuition_number

tuition_amount
domesticprod_number

domesticprod_amount

deductions_number

deductions_amount
deductions_agiamount
stateinctax_number

stateinctax_amount
salestax_number

salestax_amount
proptax_number
proptax_amount
taxpaid_number
taxpaid_amount
mortint_number

student loan
interest
deduction
Student loan
interest
deduction
amount
Number of
returns with
tuition and fees
deduction
Tuition and fees
deduction
amount
Returns with
domestic
production
activities
deduction
Domestic
production
activities
deduction
amount
Number of
returns with
itemized
deductions
Total itemized
deductions
amount
Amount of AGI
for itemized
returns
Number of
returns with
State and local
income taxes
State and local
income taxes
amount
Number of
returns with
State and local
general sales
tax
State and local
general sales
tax amount
Number of
returns with real
estate taxes
Real estate
taxes amount
Number of
returns with
taxes paid
Taxes paid
amount
Number of
returns with
mortgage

6

1040:33 / 1040A:18

Num

1040:34 / 1040A:19

Num

1040:34 / 1040A:19

Num

1040:35

Num

1040:35

Num

1040:40

Num

1040:40

Num

1040:37

Num

Schedule A:5a

Num

Schedule A:5a

Num

Schedule A:5b

Num

Schedule A:5b

Num

Schedule A:6

Num

Schedule A:6

Num

Schedule A:9

Num

Schedule A:9

Num

Schedule A:10

Num

interest paid

mortint_amount
contrib_number
contrib_amount
ti_number
ti_amount
inctax_beforecredits_number

inctax_beforecredits_amount
altmintax_number

altmintax_amount
excess_advpremium_number

excess_advpremium_amount

credits_number
credits_amount
foreign_number

foreign_amount
childcare_number

childcare_amount
educredit_nonref_number

Mortgage
interest paid
amount
Number of
returns with
contributions
Contributions
amount
Number of
returns with
taxable income
Taxable income
amount
Number of
returns with
income tax
before credits
Income tax
before credits
amount
Number of
returns with
alternative
minimum tax
Alternative
minimum tax
amount
Number of
returns with
excess advance
premium tax
credit
repayment
Excess
advance
premium tax
credit
repayment
amount
Number of
returns with
total tax credits
Total tax credits
amount
Number of
returns with
foreign tax
credit
Foreign tax
credit amount
Number of
returns with
child and
dependent care
credit
Child and
dependent care
credit amount
Number of
returns with
nonrefundable

7

Schedule A:10

Num

Schedule A:19

Num

Schedule A:19

Num

1040:43 / 1040A:27 / 1040EZ:6

Num

1040:43 / 1040A:27 / 1040EZ:6

Num

1040:47 / 1040A:30 / 1040EZ:10

Num

1040:47 / 1040A:30 / 1040EZ:10

Num

1040:45

Num

1040:45

Num

1040:46/ 1040A:29

Num

1040:46/ 1040A:29

Num

1040:55 / 1040A:36

Num

1040:55 / 1040A:36

Num

1040:48

Num

1040:48

Num

1040:49 / 1040A:31

Num

1040:49 / 1040A:31

Num

1040:50 / 1040A:33

Num

education credit

educredit_nonref_amount
retcontrib_number

retcontrib_amount

childcredit_number
childcredit_amount
energy_number

energy_amount
setax_number

setax_amount
totpremium_number

totpremium_amount
advpremium_number

advpremium_amount
hc_indivresp_number

hc_indivresp_amount

Nonrefundable
education credit
amount
Number of
returns with
retirement
savings
contribution
credit
Retirement
savings
contribution
credit amount
Number of
returns with
child tax credit
Child tax credit
amount
Number of
returns with
residential
energy tax
credit
Residential
energy tax
credit amount
Number of
returns with
selfemployment tax
Selfemployment tax
amount
Number of
returns with
total premium
tax credit
Total premium
tax credit
amount
Number of
returns with
advance
premium tax
credit
Advance
premium tax
credit amount
Number of
returns with
health care
individual
responsibility
payment
Health care
individual
responsibility
payment
amount

8

1040:50 / 1040A:33

Num

1040:51 / 1040A:34

Num

1040:51 / 1040A:34

Num

1040:52 / 1040A:35

Num

1040:52 / 1040A:35

Num

1040:53

Num

1040:53

Num

1040:57

Num

1040:57

Num

8962:24

Num

8962:24

Num

8962:25

Num

8962:25

Num

1040:61 / 1040A:38 / 1040EZ:11

Num

1040:61 / 1040A:38 / 1040EZ:11

Num

tot_tax_number

tot_tax_amount
eitc_number

eitc_amount
eitc_excess_number

eitc_excess_amount

addchildcredit_number

addchildcredit_amount
educredit_number

educredit_amount
netpremium_number

netpremium_amount
inctax_number
inctax_amount
liability_number
liability_amount
addmedicaretax_number

addmedicaretax_amount
netinvest_number

Number of
returns with
total tax
payments
Total tax
payments
amount
Number of
returns with
earned income
credit
Earned income
credit amount
[7]
Number of
returns with
excess earned
income credit
Excess earned
income credit
(refundable)
amount [8]
Number of
returns with
additional child
tax credit
Additional child
tax credit
amount
Number of
returns with
refundable
education credit
Refundable
education credit
amount
Number of
returns with net
premium tax
credit
Net premium
tax credit
amount
Number of
returns with
income tax
Income tax
amount [9]
Number of
returns with tax
liability
Total tax liability
amount [10]
Number of
returns with
additional
Medicare tax
Additional
Medicare tax
amount
Number of
returns with net

9

1040:74 / 1040A:46 / 1040EZ:9

Num

1040:74 / 1040A:46 / 1040EZ:9

Num

1040:66a / 1040A:42a / 1040EZ:8a

Num

1040:66a / 1040A:42a / 1040EZ:8a

Num

1040:66a / 1040A:42a / 1040EZ:8a

Num

1040:66a / 1040A:42a / 1040EZ:8a

Num

1040:67 / 1040A:43

Num

1040:67 / 1040A:43

Num

1040:68 / 1040A:44

Num

1040:68 / 1040A:44

Num

1040:69 / 1040A:45

Num

1040:69 / 1040A:45

Num

1040:56 / 1040A:37 / 1040EZ:10

Num

1040:56 / 1040A:37 / 1040EZ:10

Num

1040:63 / 1040A:39 / 1040EZ: 10

Num

1040:63 / 1040A:39 / 1040EZ: 10

Num

1040:62a

Num

1040:62a

Num

1040:62b

Num

netinvest_amount
taxdue_number

taxdue_amount
overpay_number

overpay_amount

investment
income tax
Net investment
income tax
amount
Number of
returns with tax
due at time of
filing
Tax due at time
of filing amount
[11]
Number of
returns with
overpayments
refunded
Overpayments
refunded
amount [12]

1040:62b

Num

1040:78 / 1040A:50 / 1040EZ:14

Num

1040:78 / 1040A:50 / 1040EZ:14

Num

1040:75 / 1040A:47 / 1040EZ:13a

Num

1040:75 / 1040A:47 / 1040EZ:13a

Num

10

G. Endnotes:
[1] For complete individual income tax tabulations at the State level, see the historic table posted to Tax
Stats at http://www.irs.gov/uac/SOI-Tax-Stats---Historic-Table-2.
[2] Does not include returns with adjusted gross deficit.
[3] The "Number of volunteer prepared returns" shows counts of returns prepared by IRS-certified
volunteers to 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.
[4] Includes primary taxpayers 60 years of age and older.
[5] “Qualified dividends” are ordinary dividends received in tax years beginning after 2002 that meet certain
conditions and receive preferential tax rates. The maximum qualified dividends tax rate is 15%.
[6] 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.
[7] 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
8 below for explanation of the refundable portion of the earned income credit.
[8] 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.
[9] Income tax reflects the amount reported on Form 1040 line 56. It also includes data from Form 1040A
and 1040EZ filers.
[10] “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.
[11] 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.
[12] The amount of overpayments the tax filer requested to have refunded.

11



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