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 during that period**

The SOI Individual Geographic Data file is based on the population of unaudited Individual Income Tax Returns (Form 1040 and 1040-SR (including electronic returns)) filed by U.S. citizens and residents during a Calendar Year. The Individual Geographic Data file includes all returns filed with the IRS during the 12-month period from January to December. The annual file contains between 140 - 160 million returns and over 80 data items