Computed from IRS 2021 county-level AGI and wages · federal income tax + FICA (employee share)
Loading data…
Federal income tax is computed by applying 2022 brackets (10%–37%) to each county's mean AGI from IRS Statistics of Income, after the standard deduction ($12,950), then multiplying by the number of returns filed.
FICA (employee share) is computed from actual IRS-reported county wages: 6.2% Social Security on wages up to $147,000 per return, plus 1.45% Medicare on all wages.
Per capita uses Census ACS 2022 county population. Per return divides by IRS returns filed.
Applying brackets to the mean AGI (rather than each individual return) is an approximation — counties with high income inequality will have slightly underestimated tax. Data: IRS SOI 2021 · ACS 2022.