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. 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 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  Number of volunteer income tax assistance (VITA) prepared returns  Number of tax counseling for the elderly (TCE) prepared returns  Number of volunteer prepared returns with Earned Income Credit  Number of refund anticipation loan returns Number of refund anticipation check returns Number of elderly returns  Adjust gross income (AGI)  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  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  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  Number of returns with excess earned income credit Excess earned income credit (refundable) amount  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  Number of returns with tax liability Total tax liability amount  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  Number of returns with overpayments refunded Overpayments refunded amount  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:  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.  Does not include returns with adjusted gross deficit.  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.  Includes primary taxpayers 60 years of age and older.  “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%.  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.  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.  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.  Income tax reflects the amount reported on Form 1040 line 56. It also includes data from Form 1040A and 1040EZ filers.  “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.  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.  The amount of overpayments the tax filer requested to have refunded. 11
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