State-to-State Net Migration

IRS SOI is the gold standard migration dataset because it counts actual filers, not survey responses. The "net flow" column is filers gained vs. lost in the most recent year-pair. Per-capita normalization separates absolute volume from intensity — Idaho gains a lot relative to its size; California loses a lot relative to its size.

Largest net inflow Texas +102,291 filers · 3.5/1k population

Largest net outflow California -145,757 filers · -3.7/1k population

Net-gainer states 24 26 losing, rest flat

States ranked by net IRS migration flow

#	State	Net Flow (Tax Returns)	Per 1k Population	Direction	Top Inbound From	Top Outbound To	Median Home
1	Texas	+102,291	3.5	gaining	California, Florida, Louisiana	California, Florida, Colorado	$356,100
2	Florida	+97,618	4.5	gaining	New York, New Jersey, California	Texas, Georgia, New York	$421,500
3	North Carolina	+38,871	3.7	gaining	Florida, South Carolina, New York	South Carolina, Florida, Virginia	$397,600
4	South Carolina	+34,950	6.7	gaining	North Carolina, Florida, Georgia	North Carolina, Georgia, Florida	$394,000
5	Arizona	+31,564	4.3	gaining	California, Washington, Texas	California, Texas, Washington	$453,800
6	Georgia	+19,030	1.8	gaining	Florida, New York, California	Florida, Texas, South Carolina	$389,000
7	Colorado	+16,624	2.9	gaining	California, Texas, Florida	Texas, California, Florida	$617,000
8	Nevada	+16,326	5.2	gaining	California, Arizona, Texas	California, Texas, Arizona	$481,200
9	Idaho	+11,119	5.9	gaining	California, Washington, Utah	Washington, Utah, California	$503,400
10	Tennessee	+10,334	1.5	gaining	California, Florida, Georgia	Mississippi, Georgia, Texas	$413,200
11	Washington	+9,574	1.2	gaining	California, Oregon, Texas	California, Oregon, Arizona	$651,800
12	Delaware	+8,377	8.3	gaining	Pennsylvania, Maryland, New Jersey	Pennsylvania, Maryland, New Jersey	$384,500
13	Utah	+5,596	1.7	gaining	California, Arizona, Idaho	California, Arizona, Nevada	$560,200
14	Oklahoma	+4,583	1.1	gaining	Texas, California, Arkansas	Texas, Arkansas, California	$264,600
15	New Hampshire	+4,578	3.3	gaining	Massachusetts, Maine, Vermont	Massachusetts, Maine, Florida	$537,900
16	Indiana	+4,538	0.7	gaining	Illinois, Kentucky, Florida	Illinois, Kentucky, Michigan	$287,300
17	Alabama	+3,536	0.7	gaining	Georgia, Florida, Tennessee	Georgia, Florida, Tennessee	$312,600
18	Arkansas	+3,251	1.1	gaining	Texas, Oklahoma, Missouri	Texas, Oklahoma, Missouri	$275,500
19	Maine	+3,058	2.2	gaining	Massachusetts, New Hampshire, Florida	Massachusetts, New Hampshire, Florida	$439,200
20	West Virginia	+2,533	1.4	gaining	Virginia, Maryland, Ohio	Ohio, Virginia, Maryland	$265,200
21	Montana	+2,038	1.8	gaining	Washington, California, Colorado	Washington, Arizona, Idaho	$528,600
22	Oregon	+1,054	0.2	gaining	California, Washington, Arizona	Washington, California, Arizona	$525,500
23	South Dakota	+756	0.8	gaining	Minnesota, Iowa, California	Minnesota, Arizona, Iowa	$346,600
24	Wisconsin	+628	0.1	losing	Illinois, Minnesota, California	Illinois, Minnesota, Arizona	$361,600
25	Rhode Island	+67	0.1	gaining	Massachusetts, New York, Florida	Massachusetts, Florida, New York	$536,900
26	Wyoming	+67	0.1	losing	Colorado, California, Utah	Colorado, Utah, Montana	$464,500
27	Vermont	+65	0.1	losing	New Hampshire, Massachusetts, New York	New Hampshire, Massachusetts, New York	$448,400
28	Mississippi	-46	-0.0	losing	Tennessee, Louisiana, Texas	Tennessee, Texas, Alabama	$284,300
29	North Dakota	-585	-0.8	losing	Minnesota, Arizona, Nevada	Minnesota, Arizona, Texas	$311,200
30	New Mexico	-660	-0.3	losing	Texas, Arizona, California	Texas, Arizona, Colorado	$395,500
31	Missouri	-850	-0.1	losing	Kansas, Illinois, Texas	Kansas, Illinois, Texas	$297,500
32	Nebraska	-1,404	-0.7	losing	Iowa, Colorado, Texas	Iowa, Texas, Colorado	$319,100
33	Iowa	-1,604	-0.5	losing	Illinois, Nebraska, Arizona	Illinois, Nebraska, Minnesota	$258,700
34	Kentucky	-2,006	-0.4	losing	Ohio, Indiana, Tennessee	Ohio, Indiana, Tennessee	$284,400
35	Alaska	-2,573	-3.5	losing	Washington, California, Texas	Washington, Arizona, Texas	$427,100
36	Kansas	-3,397	-1.2	losing	Missouri, Texas, California	Missouri, Texas, Oklahoma	$316,300
37	Minnesota	-4,959	-0.9	losing	Wisconsin, North Dakota, California	Wisconsin, North Dakota, Arizona	$372,300
38	Pennsylvania	-4,960	-0.4	losing	New York, New Jersey, Maryland	New Jersey, New York, Florida	$330,200
39	Hawaii	-5,044	-3.5	losing	California, Washington, Texas	California, Washington, Nevada	$741,300
40	Virginia	-5,391	-0.6	losing	Maryland, District of Columbia, California	Maryland, Florida, North Carolina	$499,300
41	Ohio	-7,966	-0.7	losing	Florida, Kentucky, Michigan	Florida, Kentucky, Texas	$282,600
42	Connecticut	-8,340	-2.3	losing	New York, Massachusetts, Florida	Florida, New York, Massachusetts	$498,000
43	Louisiana	-10,147	-2.2	losing	Texas, Mississippi, California	Texas, Mississippi, Florida	$269,000
44	Michigan	-10,575	-1.1	losing	Illinois, Florida, Ohio	Florida, Illinois, Texas	$297,900
45	New Jersey	-12,864	-1.4	losing	New York, Pennsylvania, Florida	New York, Florida, Pennsylvania	$579,900
46	Maryland	-13,244	-2.1	losing	Virginia, District of Columbia, Pennsylvania	Virginia, District of Columbia, Pennsylvania	$477,300
47	Massachusetts	-23,788	-3.4	losing	New York, New Hampshire, Florida	Florida, New Hampshire, New York	$688,100
48	Illinois	-37,411	-2.9	losing	Indiana, California, Wisconsin	Florida, Indiana, California	$337,900
49	New York	-135,724	-6.8	losing	New Jersey, California, Florida	New Jersey, Florida, Pennsylvania	$620,500
50	California	-145,757	-3.7	losing	Texas, New York, Arizona	Texas, Arizona, Nevada	$887,400

Method

Net flow = filers who moved to a state from another state minus filers who left for another state. Counts actual federal returns, not survey responses.
Per-capita = net flow per 1,000 state residents. Normalizes for state size.
Top inbound / outbound are the largest origin / destination states by filer count.

Sources: IRS SOI Migration Data, U.S. Census ACS population, Redfin Data Center.