Where does this migration data come from?

The IRS compares the address on each person's tax return with the address on their return a year earlier. A move is counted when the county or state changed. The data counts tax returns (roughly households) and the people listed on them, so people who do not file a return are not included.

Why are small flows missing?

The IRS only lists a county-to-county flow when it has at least 20 returns. Smaller flows are grouped together and are counted only in the totals.

Checked Oct 22, 2026

Moving to and from Puerto Rico

Migration from IRS tax return addresses, filing years 2022-2023

No IRS migration data for Puerto Rico

The IRS migration files cover the 50 states and DC.

Frequently asked questions

Where does this migration data come from?: The IRS compares the address on each person's tax return with the address on their return a year earlier. A move is counted when the county or state changed. The data counts tax returns (roughly households) and the people listed on them, so people who do not file a return are not included.
Why are small flows missing?: The IRS only lists a county-to-county flow when it has at least 20 returns. Smaller flows are grouped together and are counted only in the totals.

Source: Internal Revenue Service, Statistics of Income, U.S. Population Migration Data · 2022-2023 filing years

Statistics of Income (ZIP code data and migration data)Internal Revenue Service · Official site

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