IRS

Internal Revenue Service

Overview

The Internal Revenue Service (IRS) is a US government agency responsible for administering tax laws and collecting taxes. The IRS publishes aggregated individual income tax statistics and population data based on annual returns.

Example topics covered:

• Taxable income

• Total tax credits

• Total charitable contributions

• Population migration based on year-to-year address changes

• Number of returns filed

• Number of personal exemptions claimed

Key Attributes

Geographic Coverage	United States
Entity Level	Individual Income: Zip Code, State Migration: State
Time Granularity	Annual
Release Frequency	Annual
History	Individual Income: December 31, 2011 Migration: December 31, 2012

As with all Public Domain datasets, Cybersyn aims to release data on Snowflake Marketplace as soon as the underlying source releases new data. We check periodically for changes to the underlying source and, upon detecting a change, propagate the data to Snowflake Marketplace immediately. See our release process for more details.

Notes

IRS data illustrates underlying economic conditions at a zip code and state level as well as measuring population and aggregate income changes between counties and states. It also allows for specific measurement of county-to-county population flow.

All Cybersyn products follow the EAV (entity, attributes, value) model with a unified schema. Entities are tangible objects (e.g. geography, company) that Cybersyn provides data on. All timeseries' dates and values that refer to the entity are included in a timeseries table. Descriptors of the timeseries are included in an attributes table. Data is joinable across all Cybersyn products that have a GEO_ID. Refer to Cybersyn Concepts for more details.

Tables & Sources

Tables	Sources
IRS_INDIVIDUAL_INCOME_ATTRIBUTES IRS_INDIVIDUAL_INCOME_TIMESERIES	Individual Income Tax Statistics
IRS_MIGRATION_BY_CHARACTERISTIC_ATTRIBUTES IRS_MIGRATION_BY_CHARACTERISTIC_TIMESERIES IRS_ORIGIN_DESTINATION_MIGRATION_TIMESERIES	U.S. Population Migration Data

Cybersyn Products

Tables above are available in the following Cybersyn data products:

• US Housing & Real Estate Essentials

• Enterprise

Examples & Sample Queries

Track house prices and gross income inflow in a specific city

Compare Phoenix house prices vs gross income inflow

WITH county_map AS (
    SELECT
        geo_id,
        geo_name,
        related_geo_id,
        related_geo_name
    FROM cybersyn.geography_relationships
    WHERE geo_name = 'Phoenix-Mesa-Scottsdale, AZ Metro Area'
    AND related_level = 'County'
), gross_income_data AS (
    SELECT
        geo_id,
        geo_name AS msa,
        date,
        SUM(value) AS gross_income_inflow
    FROM cybersyn.irs_origin_destination_migration_timeseries AS ts
    JOIN county_map ON (county_map.related_geo_id = ts.to_geo_id)
    WHERE ts.variable_name = 'Adjusted Gross Income'
    GROUP BY geo_id, msa, date
), home_price_data AS (
    SELECT LAST_DAY(date, 'year') AS end_date, AVG(value) AS home_price_index
    FROM cybersyn.fhfa_house_price_timeseries AS ts
    JOIN cybersyn.fhfa_house_price_attributes AS att
        ON (ts.variable = att.variable)
    WHERE geo_id IN (SELECT geo_id FROM county_map)
      AND att.index_type = 'purchase-only'
      AND att.seasonally_adjusted = TRUE
    GROUP BY end_date
)
SELECT
    msa,
    gid.date,
    gross_income_inflow,
    home_price_index
FROM gross_income_data AS gid
JOIN home_price_data AS hpi ON (gid.date = hpi.end_date)
ORDER BY date;

Find zip codes with top adjusted gross income per capita

Show the top 5 zip codes by gross income that have a population of at least 10k people

SELECT
	geo.geo_name AS zip_code,
	ROUND(agi.value / NULLIF(pop.value, 0), 0) AS per_capita_income
FROM cybersyn.irs_individual_income_timeseries agi -- Adjusted gross income values
JOIN  cybersyn.irs_individual_income_timeseries pop -- Population (number of individuals) values
	ON (pop.geo_id = agi.geo_id
	    AND pop.date = agi.date
	    AND pop.value IS NOT NULL
	    AND pop.date = '2020-12-31'
	    AND pop.variable_name = 'Number of individuals, AGI bin: Total')
JOIN cybersyn.geography_index geo
    ON (agi.geo_id = geo.geo_id
        AND geo.level = 'CensusZipCodeTabulationArea')
WHERE agi.variable_name = 'Adjusted gross income (AGI), AGI bin: Total'
  AND agi.value IS NOT NULL
  AND pop.value > 10000
ORDER BY per_capita_income DESC
LIMIT 5;

Disclaimers

The data in this product is sourced from Internal Revenue Service (IRS).

Cybersyn is not endorsed by or affiliated with any of these providers. Contact [e-mail] for questions.