How much more leavers earn than arrivals: Washington and six states

What this chart asks

Do other states show the same gap between leavers and arrivals as Washington?

Why it is shown this way

• A percent gap puts states with different income levels on one scale.
• Lines above zero mean leavers out-earned arrivals; below zero, arrivals out-earned leavers.
• The comparison states are Washington's neighbors, its largest destinations and California.

Chart annotations

These markers provide relevant context for interpreting the chart. Their timing or position does not, by itself, establish causation.

Above zero: leavers earned more

Threshold: 0

Why this is marked: Marks where leavers and arrivals earn the same on average.

Data and accessibility

Download chart data · Open accessible table · Download PNG · Download SVG

Dataset wa-irs-migration-income, analysis peer-leaver-premium

Sources

This chart draws on the sources of the dataset versions it visualizes.

Income of households moving to and from Washington, IRS migration data, 2011-12 to 2022-23

1. Internal Revenue Service, Statistics of Income (SOI): U.S. Population Migration Data Index of every migration year. State-to-state files used: https://www.irs.gov/pub/irs-soi/stateinflowYYYY.csv and stateoutflowYYYY.csv for YYYY = 1112 through 2223 (rows for each state's 'Total Migration-US' and for Washington's partner states).

   Retrieved November 3, 2026. Public domain (U.S. government work). Allowed; IRS data are U.S. government works.

   Reliability: Government. Built by IRS from address changes on the full population of individual income tax returns filed in two consecutive years. IRS has no stake in Washington's tax debate.

2. IRS SOI Tax Stats, Migration Data 2022-2023 Release page for the latest year, linking stateinflow2223.csv, stateoutflow2223.csv and the gross migration file 2223inmigall.csv.

   Retrieved November 3, 2026. Public domain (U.S. government work). Allowed.

   Reliability: Government. Official IRS release page. The 2023-24 files were not published as of November 3, 2026 (stateinflow2324.csv returned HTTP 404).

3. IRS SOI gross migration file by AGI class and age, 2022-2023 (2223inmigall.csv), and the same file for earlier years Inflow, outflow and matched returns by AGI class (agi_stub 7 = $200,000 or more) and by age of the primary taxpayer, with year-1 and year-2 AGI. Earlier years at https://www.irs.gov/pub/irs-soi/YYYYinmigall.csv for YYYY = 1112 through 2122.

   Retrieved November 3, 2026. Public domain (U.S. government work). Allowed.

   Reliability: Government. Same IRS return-matching as the state-to-state files, but excludes returns with negative AGI and includes moves abroad.

4. IRS, 2022-2023 Migration Data Users Guide Definitions: AGI is from the year-2 return and in thousands of dollars; 2022-23 matching change; disclosure rules; AGI classes and age groups in the gross file.

   Retrieved November 3, 2026. Public domain (U.S. government work). Allowed.

   Reliability: Government. IRS's own documentation of the files.

5. Revised Code of Washington 82.87.040, capital gains tax imposed Date the capital gains tax began: sales on or after January 1, 2022.

   Retrieved November 3, 2026. Public domain (Washington State law). Allowed.

   Reliability: Government. The official statute text published by the Washington Legislature's Code Reviser.

6. Engrossed Substitute Senate Bill 6346, Chapter 238, Laws of 2026 (session law) Washington's 9.9% tax on taxable income over $1 million: approved March 30, 2026; tax imposed beginning January 1, 2028.

   Retrieved November 3, 2026. Public domain (Washington State law). Allowed.

   Reliability: Government. The enrolled session law as published by the Washington Legislature.

Limitations

• Averages per tax return are pulled up by a few very high incomes and one-time gains.
• States that draw many high-income retirees, such as Florida, sit far below zero.
• IRS changed its matching method for 2022-23.