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The IRS Migration Database is a resource created for analyzing historical state to state and county to county migration in the United States. The data was compiled from the IRS SOI U.S. Population Migration Data and was cleaned, collated, and organized into one SQLite / Spatialite database. A number of free tools exist (like the SQLite Manager or DB Browser for viewing and manipulating SQLite databases.

Each database record represents the number of tax filers who moved from one county to another county, or from one state to another state, each year. Other attributes include the number of exemptions and total income of the filers who moved. States and counties are identified using ANSI / FIPS codes. For each year there is an inflow and an outflow table, as well as summary or totals tables. There are also four sample views that illustrate how the database can be queried.