The IRS publishes state, county, and zip code level summaries of personal income tax returns, including data on the number of filers claiming education tax benefits and the amounts claimed, disaggregated by adjusted gross income (AGI).
https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-return-form-1040-statistics
Under Data by Geographic Areas select county, state or zip code level data.
Understanding how tax benefits are distributed across income levels and/or geographic areas.
Disaggregating by institutional or student characteristics.
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