irsMigration: IRS County-to-County Migration Data
In RobWiederstein/retirementData: US Retirement Location Data

Description Usage Format Details References Examples

A dataset containing taxpayer location by county in 2018 and 2019.

1	data("irsMigration")

A data frame with 102517 rows and 15 variables:

flow: direction of taxpayer toward or away from a county
lat_origin: population weighted latitude center of originating county
lon_origin: population weighted longitude center of originating county
fips_origin: five digit FIPS code for originating county
state_origin: name of originating state
county_origin: name of originating county
lat_target: population weighted latitude center of target county
lon_target: population weighted longitude center of target county
fips_target: five digit FIPS code for target county
state_target: name of target state
county_target: name of target county
returns: number of returns filed
exempts: number of total exemptions claimed
agi: adjusted gross income in thousands
avg_agi: adjusted gross income divided by number of returns

According to the IRS website: "Migration data for the United States are based on year-to-year address changes reported on individual income tax returns filed with the IRS. They present migration patterns by State or by county for the entire United States and are available for inflows—the number of new residents who moved to a State or county and where they migrated from, and outflows—the n umber of residents leaving a State or county and where they went.

The data are available for filing Years 1991 through 2019 and include: Number of returns filed, which approximates the number of households that migrated Number of personal exemptions claimed, which approximates the number of individuals Total adjusted gross income, starting with Filing Year 1995. Aggregate migration flows at the State level, by the size of adjusted gross income (AGI) and age of the primary taxpayer, starting with Filing Year 2011."

Counts below 20 at the county level were deleted, presumably, to prevent a taxpayer from being identified. Data do not represent the full U.S. population because many individuals are not required to file an individual income tax return.

The IRS also publishes a helpful and comprehensive "Migration Data Users Guide and Record Layouts". \insertNoCiteIRS2021retirementData

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