County-to-County, State-to-State, and County Income Study Files, 1978-1992: [United States] (ICPSR 2937)

Published: Jan 12, 2006

Principal Investigator(s):
United States Department of the Treasury. Internal Revenue Service

Version V1

The data in these files include for each county and state in the United States the number of income tax returns in the migration flow, percent of migration based on returns, number of exemptions, and percent migration based on exemptions.

United States Department of the Treasury. Internal Revenue Service. County-to-County, State-to-State, and County Income Study Files, 1978-1992:  [United States]  . Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2006-01-12.

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1978 -- 1992

1978 -- 1992

The codebook is provided by ICPSR as a Portable Document Format (PDF) file. The PDF file format was developed by Adobe Systems Incorporated and can be accessed using PDF reader software, such as the Adobe Acrobat Reader. Information on how to obtain a copy of the Acrobat Reader is provided on the ICPSR Web site.

The sample is based on all returns provided in extracts of the Individual Master File of individual income tax returns except for (a) returns filed for a deceased taxpayer only, (b) returns that did not have county codes in either Year-1 or Year-2, or (c) returns that did not match between Year-1 and Year-2.

All tax filers and dependents in the United States.

Individual Master File records, which contain a record for every Form 1040, 1040A, and 1040EZ Individual Income Tax Return filed with the Internal Revenue Service

aggregate data



2006-01-12 All files were removed from dataset 22 and flagged as study-level files, so that they will accompany all downloads.


  • Data in this collection are available only to users at ICPSR member institutions.

  • The citation of this study may have changed due to the new version control system that has been implemented.
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