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While this data can be used to study migration of households (using filers) or individuals (using exemptions) there are limitations with the data that users must be aware of: see our documentation (below), the IRS documentation (on their website and included with the database downloads), and other studies for examples. The IRS implemented a number of methodological improvements beginning in 2011-12 which would impact any comparisons before and after that time period.

 

NameFile TypeDownloadMetadata
State to State Database (1988-2013)sqlitenyc_gdb_jan2017a.zipXML
County to County Database (1990-2013)sqliteintro_nycgdb_foss.pdfXML
Brief User Guidepdf  
Changes in Definitionsdoc  
Workflow Documentationdoc  
(All documentation, including additional files, are included within each ZIP file for each database)

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