IRS returns in the top AGI class: Washington and U.S.

What this dataset measures

ESSB 6346 taxes household income above $1 million. The IRS state tables are the only official, long-run record of how much income Washington's $1M+ filers report and what kind. DOR and ERFC revenue tables give the comparison with the taxes Washington already relies on.

Geography

Washington, United States

Unit of observation

Tax year and geography (IRS); state fiscal year (revenue)

Update cadence

Annual, when IRS releases a new year of state data

Curator

FactHub Research Team

Curated data tables

IRS returns in the top AGI class: Washington and U.S.

Returns, AGI and income components for the top AGI class by tax year and geography.

Unit of observation: Tax year x geography

wa_irs_1m_plus_history.csv text/csv · 9.5 KB (9,730 bytes)

All 80 rows 12 columns Download the file

All 80 rows

taxYear	geography	topClass	allReturns returns	allAgiBillion billion US dollars (nominal)	returns1mPlus returns	agi1mPlusBillion billion US dollars (nominal)	wages1mPlusBillion billion US dollars (nominal)	netCapitalGain1mPlusBillion billion US dollars (nominal)	partnershipSCorp1mPlusBillion billion US dollars (nominal)	businessIncome1mPlusBillion billion US dollars (nominal)	sourceFile
1997	WA	1M+	2608639	112.430	3372	9.439	3.567	3.326	—	0.102	irs.gov
1998	WA	1M+	2669856	126.665	4646	15.717	6.653	5.818	—	0.153	irs.gov
1999	WA	1M+	2713142	143.076	6263	24.280	12.199	8.394	—	0.191	irs.gov
2000	WA	1M+	2772555	149.598	6406	22.306	10.195	8.158	—	0.206	irs.gov
2001	WA	1M+	2788815	138.878	4288	12.366	5.595	3.575	—	0.154	irs.gov
2002	WA	200k+	2792618	136.898	51087	26.651	13.726	4.466	—	1.162	irs.gov
2003	WA	200k+	2808556	141.431	56168	29.036	14.718	5.289	—	1.216	irs.gov
2004	WA	200k+	2860940	153.791	67748	36.398	15.249	8.721	—	1.464	irs.gov
2005	WA	200k+	2931911	168.673	79694	44.384	16.524	12.719	—	1.928	irs.gov
2006	WA	200k+	3017975	186.216	95009	53.231	19.981	15.475	—	2.035	irs.gov
2007	WA	200k+	3371086	206.825	111258	63.539	24.282	19.321	—	2.170	irs.gov
2008	WA	200k+	3185705	194.218	100232	51.022	22.938	10.136	—	2.063	irs.gov
2009	WA	200k+	3144952	186.217	91312	42.058	21.601	4.829	7.347	1.759	irs.gov
2010	WA	1M+	3169103	190.783	5448	16.484	4.431	4.688	3.629	0.302	irs.gov
2011	WA	1M+	3216985	200.198	5873	18.595	5.070	5.676	3.815	0.321	irs.gov
2012	WA	1M+	3244400	220.076	8080	29.180	6.735	12.848	5.034	0.337	irs.gov
2013	WA	1M+	3293100	222.349	7080	22.015	6.055	6.701	5.551	0.339	irs.gov
2014	WA	1M+	3342750	244.056	8890	30.652	7.823	11.938	5.757	0.216	irs.gov
2015	WA	1M+	3432600	261.164	9800	33.495	8.292	12.686	6.209	0.798	irs.gov
2016	WA	1M+	3489080	276.796	10600	38.425	8.759	16.232	7.048	0.517	irs.gov
2017	WA	1M+	3568430	298.356	12520	41.120	10.502	16.113	7.733	0.609	irs.gov
2018	WA	1M+	3623110	325.739	15630	46.992	14.468	16.403	8.203	0.647	irs.gov
2019	WA	1M+	3757740	345.740	15890	51.162	15.505	18.111	7.300	0.680	irs.gov
2020	WA	1M+	3847130	368.399	19280	62.681	19.597	24.195	8.015	0.836	irs.gov
2021	WA	1M+	3760050	437.734	28930	100.006	29.291	45.075	13.431	1.377	irs.gov
2022	WA	1M+	3757410	416.413	21530	65.957	19.550	22.208	12.164	0.930	irs.gov
2023	WA	1M+	3781890	434.342	23370	60.596	24.652	11.763	11.590	0.859	irs.gov
1998	US	1M+	124770662	5415.973	172004	533.469	159.017	222.591	80.700	6.809	irs.gov
1999	US	1M+	127075145	5855.468	205124	653.184	207.163	271.424	92.694	8.715	irs.gov
2000	US	1M+	129373500	6365.377	239685	817.414	271.129	347.554	97.545	10.313	irs.gov
2001	US	1M+	130255237	6170.604	193229	579.303	207.364	184.343	100.117	9.842	irs.gov
2002	US	1M+	130076443	6033.586	168977	475.833	166.815	128.631	109.521	8.208	irs.gov
2003	US	1M+	130423626	6207.109	181283	535.031	173.307	162.145	119.170	8.522	irs.gov
2004	US	1M+	132226042	6788.805	240128	762.903	228.248	271.834	152.553	11.455	irs.gov
2005	US	1M+	134372678	7422.496	303817	1026.045	275.941	391.224	213.252	15.880	irs.gov
2006	US	1M+	138394754	8030.843	354093	1211.268	313.284	478.289	231.799	21.339	irs.gov
2007	US	1M+	142978806	8687.719	392220	1401.087	368.549	576.589	235.548	18.274	irs.gov
2008	US	1M+	142450569	8262.860	321294	1076.046	330.162	326.713	231.623	19.365	irs.gov
2009	US	1M+	140494127	7626.431	236883	726.911	238.984	150.077	206.389	15.221	irs.gov
2010	US	1M+	142892051	8089.142	280360	925.458	285.625	255.576	220.380	15.812	irs.gov
2011	US	1M+	145370240	8374.143	300890	947.854	305.544	255.998	225.833	17.872	irs.gov
2012	US	1M+	144928472	9100.131	392850	1378.839	387.804	454.558	293.420	22.545	irs.gov
2013	US	1M+	147351299	9093.629	345883	1089.881	346.433	290.172	274.309	19.077	irs.gov
2014	US	1M+	148606578	9771.035	410298	1364.026	408.251	431.976	308.735	21.699	irs.gov
2015	US	1M+	150493263	10210.310	439335	1455.483	445.445	451.895	336.428	25.843	irs.gov
2016	US	1M+	150272157	10225.938	424442	1359.841	419.939	399.253	331.823	25.089	irs.gov
2017	US	1M+	152903231	11009.900	494857	1658.925	489.053	536.912	379.413	28.386	irs.gov
2018	US	1M+	153774296	11643.439	539207	1780.074	518.010	577.044	372.977	28.432	irs.gov
2019	US	1M+	157796807	11966.874	556400	1735.624	528.013	537.365	380.096	30.048	irs.gov
2020	US	1M+	164358792	12591.789	606710	2090.322	609.189	728.348	455.618	31.917	irs.gov
2021	US	1M+	160824340	14795.614	875527	3334.725	851.818	1408.112	641.819	49.182	irs.gov
2022	US	1M+	161336659	14833.957	804830	2725.034	752.663	868.583	673.627	46.508	irs.gov
2023	US	1M+	160602107	15286.017	799095	2543.451	755.196	638.799	621.121	40.345	irs.gov
1997	US_HT2	1M+	123056853	4950.214	143415	410.174	121.603	152.272	—	6.833	irs.gov
1998	US_HT2	1M+	125393584	5381.508	172520	515.040	156.865	207.324	—	7.905	irs.gov
1999	US_HT2	1M+	127667890	5813.855	204491	623.853	202.795	248.738	—	9.429	irs.gov
2000	US_HT2	1M+	130122204	6307.009	241068	760.955	260.393	308.160	—	11.429	irs.gov
2001	US_HT2	1M+	130977219	6144.619	193798	562.007	205.711	168.555	—	10.059	irs.gov
2002	US_HT2	200k+	130836098	6015.047	2467086	1248.057	644.042	179.124	—	57.616	irs.gov
2003	US_HT2	200k+	131356582	6199.925	2609461	1344.028	674.567	224.717	—	59.688	irs.gov
2004	US_HT2	200k+	133092565	6745.102	3061668	1698.132	794.364	367.917	—	70.200	irs.gov
2005	US_HT2	200k+	135257620	7364.640	3589254	2112.996	919.655	515.640	—	83.678	irs.gov
2006	US_HT2	200k+	139230752	7945.456	4076297	2419.622	1044.626	597.453	—	88.775	irs.gov
2007	US_HT2	200k+	154707511	8564.745	4572301	2718.590	1199.685	676.074	—	93.916	irs.gov
2008	US_HT2	200k+	143490468	8178.369	4371240	2367.399	1199.578	363.216	—	93.296	irs.gov
2009	US_HT2	200k+	141458638	7801.041	3930104	1969.251	1062.743	195.026	368.866	79.928	irs.gov
2010	US_HT2	1M+	144002429	8091.063	282311	919.039	288.273	238.225	219.218	17.625	irs.gov
2011	US_HT2	1M+	146455970	8378.794	304118	947.002	305.532	248.110	226.693	19.289	irs.gov
2012	US_HT2	1M+	145025450	9085.078	392270	1374.715	384.615	446.501	294.314	25.041	irs.gov
2013	US_HT2	1M+	146542500	9057.169	347070	1088.339	345.474	288.587	274.987	20.295	irs.gov
2014	US_HT2	1M+	147766770	9706.026	410110	1352.791	399.478	430.042	307.517	23.412	irs.gov
2015	US_HT2	1M+	149726990	10149.347	438370	1450.665	442.164	444.362	337.208	26.847	irs.gov
2016	US_HT2	1M+	149853100	10200.124	424870	1360.875	417.959	399.271	332.144	26.103	irs.gov
2017	US_HT2	1M+	152455900	10991.387	495390	1662.108	486.067	539.691	379.045	30.465	irs.gov
2018	US_HT2	1M+	153455990	11628.652	541410	1782.810	516.564	576.374	373.570	30.928	irs.gov
2019	US_HT2	1M+	157705360	11947.410	554340	1733.599	523.911	537.676	380.808	31.860	irs.gov
2020	US_HT2	1M+	164041940	12555.619	608540	2093.376	605.621	730.085	457.994	34.255	irs.gov
2021	US_HT2	1M+	159514700	14775.706	873670	3325.210	841.892	1406.942	639.985	52.043	irs.gov
2022	US_HT2	1M+	159651330	14782.492	800900	2716.782	746.422	869.288	670.251	48.064	irs.gov
2023	US_HT2	1M+	159949000	15234.086	799320	2536.107	751.637	634.384	622.142	43.415	irs.gov

12 field definitions

Field	Type	Meaning	Units	Value type
taxYear	integer	Tax year.	—	observed
geography	string	WA (Historic Table 2, Washington), US (Table 1.4) or US_HT2 (Historic Table 2, United States).	—	observed
topClass	string	Top AGI class in the file: '1M+' or '200k+' (WA 2002-2009).	—	observed
allReturns	integer	All returns in the geography.	returns	observed
allAgiBillion	number	AGI of all returns.	billion US dollars (nominal)	observed
returns1mPlus	integer	Returns in the top class.	returns	observed
agi1mPlusBillion	number	AGI of the top class.	billion US dollars (nominal)	observed
wages1mPlusBillion	number	Salaries and wages of the top class.	billion US dollars (nominal)	observed
netCapitalGain1mPlusBillion	number	Net capital gain (less loss) in AGI of the top class.	billion US dollars (nominal)	observed
partnershipSCorp1mPlusBillion	number	Partnership and S-corporation net income (less loss); from 2009.	billion US dollars (nominal)	observed
businessIncome1mPlusBillion	number	Business or profession net income (less loss).	billion US dollars (nominal)	observed
sourceFile	string	Exact IRS file for the row.	—	observed

Supporting files

Source snapshots, manifests, quality reports, documentation, and other materials used to produce or review this release.

• volatility.js Transformation manifest · text/javascript · 8.3 KB (8,496 bytes)

  Node.js script that computes the back-cast, crash scenarios and volatility statistics from the two curated tables. Run: node volatility.js in a folder holding both CSVs.

• build_datasets.js Transformation manifest · text/javascript · 49.4 KB (50,561 bytes)

  Node.js script holding every typed input value and computing the CSV tables and saved analyses for this dataset. Run: node build_datasets.js.

• dataset-parts-irs.json Documentation · application/json · 40.9 KB (41,911 bytes)

  The dataset's limitations, sources, tables, events, saved analyses and forecasts as JSON, as stored in this version.

Sources

1. IRS Statistics of Income, Historic Table 2: Individual income and tax data by state and size of adjusted gross income (Washington files, 1997-2023) Washington returns, AGI, wages, net capital gain, partnership/S-corporation and business income by AGI class; the $1M-or-more class for 1997-2001 and 2010-2023, $200,000-or-more for 2002-2009. Each row's file is in the sourceFile column.

   Retrieved October 21, 2026. Public domain (U.S. government work). Public domain; values restated, files linked.

   Reliability: Government. Compiled by the IRS from individual income tax returns. The 1997-2001 state files are unedited counts of returns processed in each calendar year; later files are tax-year tabulations with counts rounded to the nearest 10 from 2015.

2. IRS Statistics of Income, Table 1.4: All returns, sources of income, by size of adjusted gross income (U.S., 1998-2023) U.S. returns, AGI, wages, net capital gain and pass-through income for AGI of $1M or more, used to show the 2002-2009 years for which no Washington $1M class exists.

   Retrieved October 21, 2026. Public domain (U.S. government work). Public domain; values restated, files linked.

   Reliability: Government. National sample-based estimates from the IRS individual complete report. Net capital gain and pass-through are FactHub sums of the gain and loss columns, matching the Historic Table 2 U.S. totals within about 1% in 2010-2023.

3. Washington Department of Revenue, Tax Statistics, Table 3: Washington State General Fund Revenues (fiscal years 1998-2024) Retail sales, business and occupation and state property tax revenue to the general fund by fiscal year (GAAP basis, from the state's annual financial report). Each year's file is in the source column.

   Retrieved October 21, 2026. Public record of a Washington state agency. Figures restated with attribution; files linked.

   Reliability: Government. DOR's annual statistical report restating general fund revenue from the state's audited financial statements. FY2002 and FY2025 come from ERFC cash tables because DOR's tables for those years were not available.

4. Washington Economic and Revenue Forecast Council, Revenue Review, September 25, 2026 Total general fund-state collections by fiscal year, FY2005-FY2025 (current definition, cash), and the September 2026 forecast of the individual income tax used as a baseline in the crash scenarios.

   Retrieved October 21, 2026. Public record of a Washington state agency. Figures restated with attribution; the PDF is linked, not hosted.

   Reliability: Government. ERFC is the state's official, bipartisan revenue forecasting body. Its forecast is the basis for the budget; it published no separate risk analysis of the new income tax.

5. Washington Economic and Revenue Forecast Council, Economic and Revenue Forecast, June 2010 (Table 3.15) Total general fund-state collections (GF-S plus related fund, cash) for fiscal years 1998-2004.

   Retrieved October 21, 2026. Public record of a Washington state agency. Figures restated with attribution; archived copy linked.

   Reliability: Government. ERFC historical table under the definition used in 2010; it differs from the current definition, so FY1998-2004 totals are not spliced to FY2005 onward for year-over-year change.

6. OFM Fiscal Note Package 77653, ESSB 6346 (2026), tax on income over $1 million The Department of Revenue's estimate of the income tax (FY2030 $3.732B gross), used as the second baseline in the crash scenarios.

   Retrieved October 21, 2026. Public record of a Washington state agency. Figures restated with attribution; the PDF is linked, not hosted.

   Reliability: Government. Official fiscal note for the enacted bill. It is a static estimate: it states that affected taxpayers do not reduce taxable income.

Limitations and reproducibility

Reproducible: The curated tables hold values read from IRS, DOR and ERFC files named in each row. volatility.js recomputes the back-cast, crash scenarios and volatility statistics; build_datasets.js assembles the saved analyses.

• IRS publishes no Washington $1M+ class for 2002-2009; those rows give the $200,000-or-more class, and U.S. $1M+ data stands in for the shape of the 2001-02 and 2007-09 downturns.
• The 1997-2001 Washington IRS files are a different product (returns processed in a calendar year, unedited) from the 2010+ tax-year tables.
• Returns are not households, and the $1M class is in nominal dollars.
• The back-cast and crash scenarios are FactHub illustrations, not forecasts, and ignore behavioral responses, compliance and the law's capital-gains credit except as noted.
• Revenue by source mixes DOR GAAP figures with ERFC cash figures for two years, and total general fund revenue changes ERFC definition at FY2005.