The U.S. Internal Revenue Service (IRS) Statistics of Income (SOI) division (about) reports on the performance of individual and corporate income tax collection through statistical products including the Tax Stats tabulations. The SOI undergoes structural changes annually.  Its table 1.4 breaks out sources of income, adjustments, deductions and exemptions, and tax items, whereas state, county and ZIP Code tables pertains to individual income and tax data, by state and size of adjusted gross income.   

• Changes in the state dataset:
• Table 1.4
• The two AGI brackets "$200k-$250k" and "$250k-$500k" are now reported as the single bracket "$200k-$500k"
• Table 2
• New measure: Additional Medicare tax
• New measure: Net investment income tax
• Changes in the county and ZIP Code datasets:
• Nearly 20 new variables
• Now have the same number and type of variables excluding AGI breakdowns

Figures are thousands of dollars (Ths. USD) and number of returns (#).  Geo coverage is the U.S., states, counties and ZIP Code areas.  The new series start at 2013.

The full dataset resides in the historical catalog (United States » Government » Federal only » IRS: Statistics of income (SOI) » State | County | ZIP Code area) and includes, for example:

• SOIAA$200500.US = Adjusted gross income - $200k-$500k, (Ths. USD)
• SOIAMTR.PA      = Additional Medicare tax, (#) - for Pennsylvania
• SOISED$.AL029   = Educator expense, (Ths. USD) - for Cleburne County

Because catalog locations are subject to change, the upper-right search box on DataBuffet.com provides a "find in catalog" mode that accepts a mnemonic.