Issue Number:    2026 - 13

Inside This Issue

1. Estate Tax, Filing Year 2024
2. County Data, Tax Year 2023
3. Metropolitan and Micropolitan Data, Tax Year 2023
4. State Data, Tax Year 2023
5. State Income Tax Percentile Tabulations by Adjusted Gross Income, Tax Year 2023

Five statistical tables containing estate tax return data for Filing Year 2024 are now available on SOI's Tax Stats webpage. Due to the relatively long filing period, estate tax returns that are filed in a single calendar year may be for decedents who died in several different years. Table 1 contains data from these estate tax returns by tax status and size of gross estate. Table 2 includes data from these estate tax returns by state of residence. Table 3 includes data from these estate tax returns by gross charitable bequests and state of residence. Table 4 includes bequests reported for these estate tax returns by beneficiary type. Table 5 includes net worth and net estate tax paid for these estate tax returns by occupation and gender.

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Tables by county for Tax Year 2023 are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from Form 1040, U.S. Individual Income Tax Return, by county-level geography for approximately 3,000 counties across the United States. A documentation guide is also available and it provides an overview of the data, nature of changes, disclosure protection procedures, definitions, and other included items. New items this year include Residential Clean Energy Credit and Energy Efficient Home Improvement Credit (see documentation guide for the full list of items). SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas—County Data.

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Metropolitan and micropolitan data tables for Tax Year 2023 are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from Form 1040, U.S. Individual Income Tax Return, based on SOI's county data. The information provides delineations of metropolitan statistical areas as urban cores with a population of 50,000 or more and micropolitan statistical areas with a population of at least 10,000 but less than 50,000. A documentation guide is also available and it provides an overview of the data, nature of changes, definitions, and other included items. New items this year include Residential Clean Energy Credit and Energy Efficient Home Improvement Credit (see documentation guide for the full list of items). SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas—County, Metropolitan, and Micropolitan Data.

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State data, which include all 50 States, the District of Columbia, other areas, and Puerto Rico, for Tax Year 2023 are now available on SOI's Tax Stats webpage. The data present selected income and tax return items from Form 1040, U.S. Individual Income Tax Return. A documentation guide is also available and it provides an overview of the data, nature of changes, definitions, and other included items. New items this year include Residential Clean Energy Credit and Energy Efficient Home Improvement Credit (see documentation guide for the full list of items). SOI collects these data as part of its annual program on Individual Income Tax Return Statistics, specifically Data by Geographic Areas—State Data.

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Adjusted Gross Income (AGI) percentiles by state for Tax Year 2023 are now available on the SOI Tax Stats webpage. The data present the number of returns, total income tax, AGI floor percentiles, average tax rates, and sources of income by selected descending cumulative percentiles. The data include all 50 states and the District of Columbia.

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