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Population Migration Between Counties Based on Individual Income Tax Returns, 1982-1983: [United States] (ICPSR 8477)

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


The data in this file include for each county the number of Federal income tax returns filed and the number of exemptions claimed. Within each category, data are provided on the number of tax filers that migrated into the county, the number that migrated out of the county, and the number for which migration status was unknown. The total number of returns filed is also provided.

Access Notes

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Study Description


U.S. Dept. of the Treasury, Internal Revenue Service. POPULATION MIGRATION BETWEEN COUNTIES BASED ON INDIVIDUAL INCOME TAX RETURNS, 1982-1983: [UNITED STATES]. Washington, DC: U.S. Dept. of Treasury, Internal Revenue Service [producer], 198?. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 1986. https://doi.org/10.3886/ICPSR08477.v1

Persistent URL: https://doi.org/10.3886/ICPSR08477.v1

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Scope of Study

Subject Terms:    counties, emigration, immigration, population migration, tax exemptions, tax returns

Geographic Coverage:    United States

Time Period:   

  • 1981--1982

Date of Collection:   

  • 1982--1983

Universe:    All tax filers and dependents in the United States.

Data Type(s):    aggregate data, and event/transaction data

Data Collection Notes:

The last block in the file is padded with "9s" after the final record, resulting in an apparent record (or case) count of 3,140.


Sample:    The statistics in this file were developed from a complete count of the Internal Revenue Service Individual Master File records. The Social Security numbers from 1981 tax returns were matched to those from 1982. If the county of residence was the same for both years, the filer was counted as a "non migrant." If the county of residence was different for the two years, the filer was classified as an "out-migrant" from the 1982 county of residence and an "in-migrant" to the 1983 county of residence. Social Security numbers that could not be matched between the two years were tabulated as "non-matched" and were included in the data file.

Data Source:

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


Original ICPSR Release:   1986-06-06


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