аЯрЁБс>ўџ {}ўџџџzџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџьЅС€ јПi9bjbjыШыШ G‘‰Ђ‰Ђ[1 џџџџџџЗ  _____dџџџџУУУАsTЧ У;%ЊгщщщщФФФо$р$р$р$р$р$р$х&Ђ‡)jр$_ФФФФФр$__щщлѕ$šššФj_щ_що$šФо$šš:Š#,$щџџџџ€ЖіŽ*HЪУ.vЖ# Ъ$ %0;%Р#Rё)Єіё)$ё)_$ИФФšФФФФФр$р$šФФФ;%ФФФФџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџё)ФФФФФФФФФ %: U.S. Population Migration Data: Strengths and Limitations Emily Gross Statistics of Income Division, Internal Revenue Service The mobility of Americans has long been a subject of interest for demographers, scholars, and the media. Just a few decades ago, the average American lived in one neighborhood for most of adulthood; now, people and families move many times during their adult lives. Where are these people moving, and where did they originate? One of the few sources of area-to-area migration data in the United States is the Statistics of Income Division (SOI) of the Internal Revenue Service (IRS), which maintains records of all individual income tax forms filed in each year. This paper provides some background and description of SOI’s migration data and is meant to supplement, not replace, detailed file documentation. The paper begins with some background and a discussion of the IRS Individual Master obЬхг§ from which these datasets are derived. Then, it details how the Census Bureau reviews the file and assigns geographic codes. Finally, the paper reviews IRS procedures for protecting individual taxpayer data, and provides a brief description of the data themselves, highlighting strengths and limitations. Statistics of Income (SOI) Division and the Data Source The SOI Division produces annual publications based on individual and corporate income tax returns. Other data are published in the quarterly Statistics of Income Bulletin, including studies of sole proprietorships, partnerships, tax-exempt organizations, estate tax returns, and personal wealth, as well as studies on International tax returns. Most SOI publications are available on the “Tax Stats” pages of  HYPERLINK "http://www.irs.gov" www.irs.gov. SOI also undertakes special reimbursable projects for Government and private users. One such customer is the Census Bureau, which, under the Internal Revenue Code, is allowed access to tax return data, but that access is limited to just those items that are needed to support its mission. These data are extracted from the IRS Individual Master obЬхг§ (IMF), which contains administrative data collected for every Form 1040, 1040A, and 1040EZ processed by the IRS. The tax and income items that Census receives from the IMF include: Tax filing units (the filer and spouse of filer, plus all exemptions represented on the forms); Mailing address; Age classification (the filer is classified as “under age 65” if he or she did not mark the age 65+ check box); Income data: wages and salaries, interest income, dividend income, gross rents, and royalties; Adjusted gross income (includes all taxable income, less adjustments to income); A special identification number, called a Protective Identification Key (PIK), that is assigned to each return, as both the Social Security Number (SSN) and the taxpayer name are stripped from returns. The IMF data provided to Census are extracted from all returns filed by late September of the filing (calendar) year. The file includes data for 95 to 98 percent of the individual income tax filing population. One way that the Census uses these data is to produce area-to-area migration data for SOI. Census Bureau Processing The first step in creating the migration data file is to assign a geographic code (geocode) to the IMF data. The Census assigns these geocodes based on “ZIP plus 4” codes and State of residence reported on the tax return. The “plus 4” codes actually consist of a pair of two-character codes—a sector code and a segment code. According to U.S. Post Office guidelines, each sector code identifies a single county. Using the combination of ZIP sector codes and State of residence codes for each individual return, Census assigns each record a State/county geocode. To prepare the migration data, which examine year-to-year changes, Census must geocode 2 consecutive filing years of IMF data. County equivalent codes are assigned to the District of Columbia, the Virgin Islands, Puerto Rico, APO/FPO (military), and “other foreign” areas. Identifying Migrants Once the geographic codes are assigned, Census determines who in the file has, or has not, migrated. To do this, first, coded returns for the current filing year are matched to coded returns filed during the prior year. The mailing addresses on the two returns are then compared to one another focusing on: (1) the street address and (2) State plus ZIP code. If the two are identical, the return is labeled a “non-migrant.” If any of the above information changed between the 2 years, the return is considered a mover. However, the return is only classified a “migrant” if the taxpayer’s geographic code also changed from one year to the next. If a taxpayer changed streets, but the geographic code did not change, that taxpayer would not be a migrant for purposes of this dataset. For cases in which the geographic code did change from one year to the next, a taxpayer is considered an “in-migrant” for the address on the return filed in the current filing year, and an “out-migrant” for the address on the return filed for the prior year. Although the filer’s return address determines the migration status of the record, there are instances for which the taxpayer may not have changed residences but the return address suggests a move. This may happen if: (1) the filing address is that of a financial institution or tax preparer, and not that of the actual taxpayer; (2) the taxpayer is a college student living away from home who filed with a home address one year and the college address another; (3) the taxpayer reports his or her place of business as the return address; (4) the taxpayer maintains dual residences, primarily residing in one county but filing the tax return from the other; or (5) the taxpayer uses a post office box for mailing purposes. Tax Year vs. Migration Year This section defines what is meant by tax year, filing or calendar year, and migration year. In most cases, the tax year is the year in which income is actually earned. The year in which an income tax return is filed is the “filing” year, and it is almost always one calendar year after the actual tax year. The residence of a taxpayer, for purposes of the Migration data files, is noted at the time the individual income tax return is filed, the filing year. For example, the 2003 migration data report the place of residence for individuals who were filing their tax year 2002 Forms 1040 in calendar year 2003. Furthermore, since the migration data show movement from year to year, the files are expressed in 2-year increments, such as the 2002-2003 migration data. Thus, the file would show actual changes in residence from Calendar Year 2002 to Calendar Year 2003. It is important to note that the income information reported on the migration files is for the tax year corresponding to the earlier of the 2 years. In this example, the income data present on the 2002-2003 migration data files would be for Tax Year 2002. IRS Preparation and Marketing of Migration Products After Census geocoding and error-checking, the Census Bureau maintains a copy of the migration data file to supplement its internal population studies. A copy is also provided to SOI, where data are checked for outliers, and formatted and prepared for release to the public. An important part of the review process is protecting the confidentiality of individual taxpayer data. For State-level tables, table cells must be based on at least three tax returns to be released; for county-level tables, cells must be based on at least ten tax returns to be released. For State-level tables, if fewer than three returns contribute to a cell, then that cell is suppressed and the information is combined with another cell in the table. Often, to fully protect the data, complimentary cell suppressions are also implemented. Similar procedures are used to protect cells with less than 10 observations in the county data tables. Appropriate footnotes indicate any changes made to the data. Once SOI is satisfied with the dataset, Census releases the data to State demographers, and SOI makes the data available to the general public. For each State, there are inflow and outflow spreadsheets, which show the following information about the returns in each county or State: the number of returns (used to estimate households); the number of exemptions reported on these returns (used to estimate the number of individuals); and the aggregate adjusted gross income. There are rows for migrants and non-migrants, including their relative incomes. The example below shows Minnesota inflow data for 2002-2003 (Figure A) and detailed information for just those migrants who moved to Aitkin County, MN. The first row shows the total number of migrants to Minnesota in 2003, and the second row shows just those migrants who moved from a U.S. address. The third row shows those Minnesota residents who changed geographic code between 2002 and 2003, but who lived in Minnesota for both years. The fourth row shows migrants who came to Minnesota from a different State, and the fifth, migrants who came to Minnesota from foreign countries. Similar information is then presented for Aiken County, followed by a listing of specific Minnesota counties whose residents moved to Aiken in 2003. For more information on interpreting this file, see IRS documentation. Figure A—Inflow obЬхг§ for Minnesota (MN), 2002-2003 FromFrom County NameNumberNumberAggregateStOfOfAdjustedAbbrReturnsExemptionsGrossIncome(thousand dollars)MNTotal Mig - US & For1469992571765894696MNTotal Mig - US1443552539105858968MNTotal Mig - US Same St1031951793304075991MNTotal Mig - US Diff St41160745801782977MNTotal Mig - Foreign2644326635728MN Aitkin County Tot Mig-US & For45487518991MN Aitkin County Tot Mig-US45487518991MN Aitkin County Tot Mig-Same St39376716643MN Aitkin County Tot Mig-Diff St611082348MN Aitkin County Non-Migrants517511257200253MN Hennepin County581052833MN Anoka County541162309MN Crow Wing County47911627MN Ramsey County29521640MN Itasca County2130559MN Mille Lacs County1938932MN Dakota County1832964MN St Louis County1635795MN Washington County1321760MN Cass County1223290MN Scott County1016410MN Wright County1023550SS Other Flows - Same State861852974DS Other Flows - Diff State611082348 Strengths and Limitations of the Dataset The county-to-county migration data may be the largest dataset that tracks movement of both households and people from county to county, including family incomes. However, the source and design of this dataset present some limitations. As mentioned, those who are not required to file United States Federal income tax returns are not included in this file, and so the data under-represent the poor and the elderly. Also excluded is the small percentage of tax returns filed after late September of the filing year. Most taxpayers whose returns are filed after this date have been granted an extension to file by the IRS. These taxpayers are likely to have complex returns that report relatively high income, and so the migration data set may under-represent the very wealthy, as well. The matching process also causes some returns to be excluded from the counts. When the current-year tax return is compared to the prior-year tax return, only the Social Security Number of the primary taxpayer is considered. If a secondary filer exists (as in the case of a married couple filing jointly), that Social Security Number is not recorded or compared in creating the migration dataset. If, for example, a husband and wife file a joint return in the prior year, but divorce and file separately in the current year, only the husband’s current-year return will have a match with the prior-year return. The now ex-wife’s current-year return becomes a non-match and will not be included in the data counts. Other changes in filing status—from from joint to married filing separately—will also affect the data. References Sater, Douglas K. (1994), “Geographic Coding of Administrative Records--Current Research in ZIP/Sector-To-County Coding Process,” working paper, United States Census Bureau. 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