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  • Individual Geographic Data Files (Available 2025)

    ** IMPORTANT NOTE: The SOI 2025 Application Window will be open June 1 through June 30, 2025. Research proposals that seek to use this and other IRS data files will only be accepted and reviewed...

    IRS Statistics of Income Division
    Last Updated: Nov 14, 2024
    Access Modality: IRS-issued Laptop, IRS Onsite
    Fees: No Fees
    Topics: Taxation
  • IRS Form 1040 External Commingled File

    This dataset contains information from the IRS Form 1040 tax data that has been approved for use by external researchers. Taxpaying households report their income data on the Form 1040 Individual...

    Census Bureau
    Last Updated: Mar 26, 2024
    Access Modality: FSRDC
    Fees: Possible seat fee dependent on consortium membership. URL for more information:...
    Topics: Taxation
  • Census-Enhanced Health and Retirement Study (HRS) Crosswalk

    The Census-Enhanced Health and Retirement Study (CenHRS) Crosswalk will serve to link Health and Retirement Study (HRS) datasets to Census employer datasets including the Business Register (BR)....

    Census Bureau
    Last Updated: Jan 22, 2026
    Access Modality: FSRDC
    Fees: Possible seat fee dependent on consortium membership. URL for more information:...
    Topics: Employment Characteristics, Families and Living Arrangements, Health, Retirement
  • SSA Summary Earnings Record (SER) CPS Extract

    The Summary Earnings Record (SER) summarizes all earnings information found in the SSA Master Earnings File (MEF) for each year from 1951 to the present. The extracts contain Protected...

    Census Bureau
    Last Updated: Jun 26, 2025
    Access Modality: FSRDC
    Fees: Possible seat fee dependent on consortium membership. URL for more information:...
    Topics: Income, Pay, and Benefits, Poverty
  • SSA Detailed Earnings Record (DER) CPS Extract

    The Detailed Earnings Record (DER) reports earnings from FICA, non-FICA and self-employment income, from the Detail Segments of the SSA's Master Earnings File for each year starting with 1978. This...

    Census Bureau
    Last Updated: Jun 26, 2025
    Access Modality: FSRDC
    Fees: Possible seat fee dependent on consortium membership. URL for more information:...
    Topics: Income, Pay, and Benefits, Poverty
  • SSA Detailed Earnings Record (DER) SIPP Extract

    The Detailed Earnings Record (DER) reports earnings from FICA, non-FICA and self-employment income, from the Detail Segments of the SSA's Master Earnings File (MEF) for each year starting with...

    Census Bureau
    Last Updated: Jun 26, 2025
    Access Modality: FSRDC
    Fees: Possible seat fee dependent on consortium membership. URL for more information:...
    Topics: Income, Pay, and Benefits, Poverty
  • Individual/Sole Proprietorship Complete Report Files (Available 2025)

    ** IMPORTANT NOTE: The SOI 2025 Application Window will be open from June 1 through June 30, 2025. Research proposals that seek to use this and other IRS data files will only be accepted and...

    IRS Statistics of Income Division
    Last Updated: Nov 14, 2024
    Access Modality: IRS-issued Laptop, IRS Onsite
    Fees: No Fees
    Topics: Taxation