15zpdoc For Problem Set Ation Guide 2015
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1
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.
2
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 VALUE/LINE REFERENCE Type
zip5 5-digit Zip code Num
bin Size of adjusted
gross income 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
returns Number of
returns Num
returns_single Number of
single returns Filing status is single Num
returns_joint Number of joint
returns Filing status is married filing jointly Num
returns_heads Number of head
of household
returns
Filing status is head of household Num
returns_preparer Number of
returns with
paid preparer's
signature
Num
3
exemptions Number of
exemptions 1040:6d Num
dependents Number of
dependents 1040:6c Num
vpr_number Total number of
volunteer
prepared
returns [3]
Num
vita_number Number of
volunteer
income tax
assistance
(VITA) prepared
returns [3]
Num
tce_number Number of tax
counseling for
the elderly
(TCE) prepared
returns [3]
Num
vitaeitc_number Number of
volunteer
prepared
returns with
Earned Income
Credit [3]
Num
refundloan_number Number of
refund
anticipation
loan returns
Num
refundcheck_number Number of
refund
anticipation
check returns
Num
elderly_number Number of
elderly returns
[4]
Num
agi Adjust gross
income (AGI)
[2]
1040:37 / 1040A:21 / 1040EZ:4 Num
totinc_number Number of
returns with
total income
1040:22 / 1040A:15 / 1040EZ:4 Num
totincome_amount Total income
amount 1040:22 / 1040A:15 / 1040EZ:4 Num
wages_number Number of
returns with
salaries and
wages
1040:7 / 1040A:7 / 1040EZ:1 Num
wages_amount Salaries and
wages amount 1040:7 / 1040A:7 / 1040EZ:1 Num
interest_number Number of
returns with
taxable interest
1040:8a / 1040A:8a / 1040EZ:2 Num
interest_amount Taxable interest
amount 1040:8a / 1040A:8a / 1040EZ:2 Num
dividends_ordinary_number Number of
returns with
ordinary
dividends
1040:9a / 1040A:9a Num
dividends_ordinary_amount Ordinary
dividends
amount
1040:9a / 1040A:9a Num
4
dividends_qualified_number Number of
returns with
qualified
dividends
1040:9b / 1040A:9b Num
dividends_qualified_amount Qualified
dividends
amount [5]
1040:9b / 1040A:9b Num
state_refunds_number Number of
returns with
state and local
income tax
refunds
1040:10 Num
state_refunds_amount State and local
income tax
refunds amount
1040:10 Num
business_number Number of
returns with
business or
professional net
income (less
loss)
1040:12 Num
business_amount Business or
professional net
income (less
loss) amount
1040:12 Num
capgains_number Number of
returns with net
capital gain
(less loss)
1040:13 1040A:10 Num
capgains_amount Net capital gain
(less loss)
amount
1040:13 1040A:10 Num
ira_distributions_number Number of
returns with
taxable
individual
retirement
arrangements
distributions
1040:15b / 1040:11b Num
ira_distributions_amount Taxable
individual
retirement
arrangements
distributions
amount
1040:15b / 1040:11b Num
pensions_number Number of
returns with
taxable
pensions and
annuities
1040:16b / 1040A:12b Num
pensions_amount Taxable
pensions and
annuities
amount
1040:16b / 1040A:12b Num
farm_number Number of farm
returns 1040:18 Num
ui_number Number of
returns with
unemployment
compensation
1040:19 / 1040A:13 / 1040EZ:3 Num
ui_amount Unemployment
compensation 1040:19 / 1040A:13 / 1040EZ:3 Num
5
amount [6]
socsec_number Number of
returns with
taxable Social
Security
benefits
1040:20b / 1040A:14b Num
socsec_amount Taxable Social
Security
benefits amount
1040:20b / 1040A:14b Num
partnership_number Number of
returns with
partnership/S-
corp net income
(less loss)
Schedule E:32 Num
partnership_amount Partnership/S-
corp net income
(less loss)
amount
Schedule E:32 Num
adjustments_number Number of
returns with
total statutory
adjustments
1040:36 / 1040A:20 Num
adjustments_amount Total statutory
adjustments
amount
1040:36 / 1040A:20 Num
educatorexp_number Number of
returns with
educator
expenses
1040:23 / 1040A:16 Num
educatorexp_amount Educator
expenses
amount
1040:23 / 1040A:16 Num
selfemp_number Number of
returns with
self-
employment
retirement plans
1040:28 Num
selfemp_amount Self-
employment
retirement plans
amount
1040:28 Num
selfhealthins_number Number of
returns with
self-
employment
health
insurance
deduction
1040:29 Num
selfhealthins_amount Self-
employment
health
insurance
deduction
amount
1040:29 Num
irapayment_number Number of
returns with IRA
payments
1040:32 / 1040A:17 Num
irapayment_amount IRA payments
amount 1040:32 / 1040A:17 Num
studentloan_number Number of
returns with 1040:33 / 1040A:18 Num
6
student loan
interest
deduction
studentloan_amount Student loan
interest
deduction
amount
1040:33 / 1040A:18 Num
tuition_number Number of
returns with
tuition and fees
deduction
1040:34 / 1040A:19 Num
tuition_amount Tuition and fees
deduction
amount
1040:34 / 1040A:19 Num
domesticprod_number Returns with
domestic
production
activities
deduction
1040:35 Num
domesticprod_amount Domestic
production
activities
deduction
amount
1040:35 Num
deductions_number Number of
returns with
itemized
deductions
1040:40 Num
deductions_amount Total itemized
deductions
amount
1040:40 Num
deductions_agiamount Amount of AGI
for itemized
returns
1040:37 Num
stateinctax_number Number of
returns with
State and local
income taxes
Schedule A:5a Num
stateinctax_amount State and local
income taxes
amount
Schedule A:5a Num
salestax_number Number of
returns with
State and local
general sales
tax
Schedule A:5b Num
salestax_amount State and local
general sales
tax amount
Schedule A:5b Num
proptax_number Number of
returns with real
estate taxes
Schedule A:6 Num
proptax_amount Real estate
taxes amount Schedule A:6 Num
taxpaid_number Number of
returns with
taxes paid
Schedule A:9 Num
taxpaid_amount Taxes paid
amount Schedule A:9 Num
mortint_number Number of
returns with
mortgage
Schedule A:10 Num
7
interest paid
mortint_amount Mortgage
interest paid
amount
Schedule A:10 Num
contrib_number Number of
returns with
contributions
Schedule A:19 Num
contrib_amount Contributions
amount Schedule A:19 Num
ti_number Number of
returns with
taxable income
1040:43 / 1040A:27 / 1040EZ:6 Num
ti_amount Taxable income
amount 1040:43 / 1040A:27 / 1040EZ:6 Num
inctax_beforecredits_number Number of
returns with
income tax
before credits
1040:47 / 1040A:30 / 1040EZ:10 Num
inctax_beforecredits_amount Income tax
before credits
amount
1040:47 / 1040A:30 / 1040EZ:10 Num
altmintax_number Number of
returns with
alternative
minimum tax
1040:45 Num
altmintax_amount Alternative
minimum tax
amount
1040:45 Num
excess_advpremium_number Number of
returns with
excess advance
premium tax
credit
repayment
1040:46/ 1040A:29 Num
excess_advpremium_amount Excess
advance
premium tax
credit
repayment
amount
1040:46/ 1040A:29 Num
credits_number Number of
returns with
total tax credits
1040:55 / 1040A:36 Num
credits_amount Total tax credits
amount 1040:55 / 1040A:36 Num
foreign_number Number of
returns with
foreign tax
credit
1040:48 Num
foreign_amount Foreign tax
credit amount 1040:48 Num
childcare_number Number of
returns with
child and
dependent care
credit
1040:49 / 1040A:31 Num
childcare_amount Child and
dependent care
credit amount
1040:49 / 1040A:31 Num
educredit_nonref_number Number of
returns with
nonrefundable
1040:50 / 1040A:33 Num
8
education credit
educredit_nonref_amount Nonrefundable
education credit
amount
1040:50 / 1040A:33 Num
retcontrib_number Number of
returns with
retirement
savings
contribution
credit
1040:51 / 1040A:34 Num
retcontrib_amount Retirement
savings
contribution
credit amount
1040:51 / 1040A:34 Num
childcredit_number Number of
returns with
child tax credit
1040:52 / 1040A:35 Num
childcredit_amount Child tax credit
amount 1040:52 / 1040A:35 Num
energy_number Number of
returns with
residential
energy tax
credit
1040:53 Num
energy_amount Residential
energy tax
credit amount
1040:53 Num
setax_number Number of
returns with
self-
employment tax
1040:57 Num
setax_amount Self-
employment tax
amount
1040:57 Num
totpremium_number Number of
returns with
total premium
tax credit
8962:24 Num
totpremium_amount Total premium
tax credit
amount
8962:24 Num
advpremium_number Number of
returns with
advance
premium tax
credit
8962:25 Num
advpremium_amount Advance
premium tax
credit amount
8962:25 Num
hc_indivresp_number Number of
returns with
health care
individual
responsibility
payment
1040:61 / 1040A:38 / 1040EZ:11 Num
hc_indivresp_amount Health care
individual
responsibility
payment
amount
1040:61 / 1040A:38 / 1040EZ:11 Num
9
tot_tax_number Number of
returns with
total tax
payments
1040:74 / 1040A:46 / 1040EZ:9 Num
tot_tax_amount Total tax
payments
amount
1040:74 / 1040A:46 / 1040EZ:9 Num
eitc_number Number of
returns with
earned income
credit
1040:66a / 1040A:42a / 1040EZ:8a Num
eitc_amount Earned income
credit amount
[7]
1040:66a / 1040A:42a / 1040EZ:8a Num
eitc_excess_number Number of
returns with
excess earned
income credit
1040:66a / 1040A:42a / 1040EZ:8a Num
eitc_excess_amount Excess earned
income credit
(refundable)
amount [8]
1040:66a / 1040A:42a / 1040EZ:8a Num
addchildcredit_number Number of
returns with
additional child
tax credit
1040:67 / 1040A:43 Num
addchildcredit_amount Additional child
tax credit
amount
1040:67 / 1040A:43 Num
educredit_number Number of
returns with
refundable
education credit
1040:68 / 1040A:44 Num
educredit_amount Refundable
education credit
amount
1040:68 / 1040A:44 Num
netpremium_number Number of
returns with net
premium tax
credit
1040:69 / 1040A:45 Num
netpremium_amount Net premium
tax credit
amount
1040:69 / 1040A:45 Num
inctax_number Number of
returns with
income tax
1040:56 / 1040A:37 / 1040EZ:10 Num
inctax_amount Income tax
amount [9] 1040:56 / 1040A:37 / 1040EZ:10 Num
liability_number Number of
returns with tax
liability
1040:63 / 1040A:39 / 1040EZ: 10 Num
liability_amount Total tax liability
amount [10] 1040:63 / 1040A:39 / 1040EZ: 10 Num
addmedicaretax_number Number of
returns with
additional
Medicare tax
1040:62a Num
addmedicaretax_amount Additional
Medicare tax
amount
1040:62a Num
netinvest_number Number of
returns with net 1040:62b Num
10
investment
income tax
netinvest_amount Net investment
income tax
amount
1040:62b Num
taxdue_number Number of
returns with tax
due at time of
filing
1040:78 / 1040A:50 / 1040EZ:14 Num
taxdue_amount Tax due at time
of filing amount
[11]
1040:78 / 1040A:50 / 1040EZ:14 Num
overpay_number Number of
returns with
overpayments
refunded
1040:75 / 1040A:47 / 1040EZ:13a Num
overpay_amount Overpayments
refunded
amount [12]
1040:75 / 1040A:47 / 1040EZ:13a Num
11
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.
