{
  "id": "income-migration",
  "question": "What can migration records tell us?",
  "hint": "Earlier address transitions",
  "answer": "The retained files describe Washington income-class balances and King County destinations. They cannot establish how much, if any, of the later qualified-dividend decline came from moving.",
  "period": "Calendar-year filing transition 2022-2023",
  "limit": "Matched filing-address returns are not individual people. Class and amount use year-2 income. This earlier transition differs from the dividend comparison; aggregate AGI does not identify dividend income, tax motive or a causal mechanism.",
  "status": "reviewed",
  "children": [
    "income-migration-classes",
    "income-migration-destinations",
    "income-followup-migration"
  ],
  "related": [
    "income-historical-dividends"
  ],
  "findings": [],
  "plots": [],
  "sources": [
    {
      "label": "IRS migration data and documentation, 2022-2023",
      "url": "https://www.irs.gov/statistics/soi-tax-stats-migration-data-2022-2023"
    }
  ],
  "record_url": "/research/washington-income/2026-09-21/nodes/income-migration/index.html",
  "as_of_date": "2026-09-21",
  "methods": "Independent review reaggregated source CSVs and applied deterministic bounds to region-only suppression. Corrected charts retain exact plotted CSV rows.",
  "lineage_ids": [
    "N2-581f24616c1f"
  ],
  "publication_state": "prepared",
  "record_json_url": "/research/washington-income/2026-09-21/nodes/income-migration/record.json"
}