IRS at Work

Income Subject to Federal Taxation: By County

The latest available information about the income of taxpayers in each of the nationís 3,140 counties are available on TRACís IRS Web Site. Included is information about the adjusted gross income, income from dividends and the number of dependents claimed. The data allow the comparison of any county with the others in its state and in the nation as a whole. Special tables list the 50 top and 50 bottom counties.

At $113,739, the taxpayers in Teton County, Wyoming, in 2000 reported the highest average gross adjusted income in the United States. This average was almost seven times higher than the $16,291 reported in Keya Paha County, Nebraska, the lowest.

The location of counties with the highest income in 2000 remains further west than in 1996. Four out of five of the top ranked counties in 2000 were in western states, while in 1996 only one was a western county. After Teton County in Wyoming, the next four wealthiest counties were Fairfield County, Connecticut ($104,447), Marin County, California ($101,613), Pitkin County, Colorado ($98,743), and Douglas County, Colorado ($96,691).

The exemptions claimed by a taxpayer is an indicator of the number of children in a household. This means a county claiming comparatively few exemptions is a place with a relatively large number of small families and a county with lots of exemptions is a place with a comparatively large number of large families.

The five counties with the fewest exemptions in the United States were Pitkin County, Colorado (153 per 100 returns), San Francisco County, California (161 per 100), New York County, New York (162 per 100), Alexandria City, Virginia (163 per 100), and Summit County, Colorado (164 per 100).

Three counties from Utah, two from Idaho, and one from South Dakota were in the top five ranks in 2000 for the number of exemptions claimed. They were Millard County, Utah (303 per 100), Madison County, Idaho (297 per 100), and Shannon County, South Dakota (296 per100). Sharing fourth place at 294 claims per 100 returns were Franklin County, Idaho and Sanpete County, Utah, while fifth place was Emery County, Utah (293 per 100).

(See top and bottom 50 county listings.)

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