{
  "id": "income-historical-dividends",
  "question": "What changed in King County dividends?",
  "hint": "Same income class, same tax-year comparison",
  "answer": "Qualified dividends reported by King County returns with AGI of $200,000 or more fell from $6.340 billion in TY2022 to $5.314 billion in TY2023, a 16.2% decline. The available data do not establish why.",
  "period": "Tax years 2022 and 2023",
  "limit": "Annual tax-return groups do not follow the same people. Qualified dividends are part of ordinary dividends; different AGI groups cannot establish an offset between categories. The cause is unresolved.",
  "status": "reviewed",
  "children": [
    "income-ordinary-counts",
    "income-followup-accounting"
  ],
  "related": [
    "income-migration",
    "income-exact-persistence"
  ],
  "findings": [
    {
      "id": "income-finding-qualified-decline",
      "title": "A qualified-dividend decline in the $200,000-plus group",
      "text": "Reported King County qualified dividends fell 16.2%, while the number of returns reporting them rose about 9.9%.",
      "limits": [
        "Annual tax-return groups do not follow the same people. Qualified dividends are part of ordinary dividends; different AGI groups cannot establish an offset between categories. The cause is unresolved."
      ],
      "source_url": "https://www.irs.gov/pub/irs-soi/23incyallagi.csv"
    },
    {
      "id": "income-finding-national-comparison",
      "title": "The national same-class aggregate moved upward",
      "text": "National qualified-dividend dollars in the $200,000-or-more AGI class rose 9.10% over the same tax-year comparison.",
      "limits": [
        "This is descriptive context, not evidence of a statistically exceptional break or a causal explanation."
      ],
      "source_url": "https://www.irs.gov/pub/irs-soi/23incyallagi.csv"
    }
  ],
  "plots": [],
  "sources": [
    {
      "label": "IRS county data, TY2022: Income by AGI class",
      "url": "https://www.irs.gov/pub/irs-soi/22incyallagi.csv"
    },
    {
      "label": "IRS county data, TY2023: Income by AGI class",
      "url": "https://www.irs.gov/pub/irs-soi/23incyallagi.csv"
    }
  ],
  "record_url": "/research/washington-income/2026-09-21/nodes/income-historical-dividends/index.html",
  "as_of_date": "2026-09-21",
  "methods": "Final historical claim review reproduced arithmetic from retained IRS county tables and constrained interpretation. No unverified all-state ranking is included.",
  "lineage_ids": [
    "N1"
  ],
  "publication_state": "prepared",
  "record_json_url": "/research/washington-income/2026-09-21/nodes/income-historical-dividends/record.json"
}