{
 "_meta": {
  "built_on": "2026-07-22",
  "office_counts_pulled_on": "2026-07-22",
  "source": "Computed by MigrantUSA from two federal sources",
  "source_url": "https://apps.irs.gov/app/officeLocator/index.jsp",
  "tac_source": "IRS Taxpayer Assistance Center locator",
  "tac_source_url": "https://www.irs.gov/help/contact-your-local-irs-office",
  "itin_tac_info_url": "https://www.irs.gov/individuals/how-do-i-apply-for-an-itin",
  "demographics_source": "US Census Bureau, ACS 2024 5-year estimates (table B05012, foreign-born)",
  "demographics_source_url": "https://api.census.gov/data/2024/acs/acs5",
  "method": "Office counts are pulled live from the IRS locator and counted by distinct office id per state. Foreign-born population is the ACS 2024 5-year estimate. The ratio is foreign-born residents divided by in-person IRS offices in the state. 'Foreign-born' includes naturalized US citizens and is used as the broad immigrant-population proxy; it is not a count of ITIN filers. Puerto Rico is excluded because ACS foreign-born is not comparable there. Not every office authenticates ITIN documents, and those that do require an appointment; this counts in-person IRS offices, not ITIN-designated ones."
 },
 "summary": {
  "jurisdictions": 51,
  "total_offices": 371,
  "total_foreign_born": 47349078,
  "national_foreign_born_per_office": 127626,
  "national_population_per_office": 902756,
  "worst": {
   "state": "California",
   "offices": 27,
   "foreign_born": 10598301,
   "foreign_born_per_office": 392530
  },
  "best": {
   "state": "Montana",
   "offices": 7,
   "foreign_born": 25679,
   "foreign_born_per_office": 3668
  },
  "spread_ratio": 107.0,
  "worst5": [
   {
    "state": "California",
    "offices": 27,
    "foreign_born": 10598301,
    "foreign_born_per_office": 392530
   },
   {
    "state": "Nevada",
    "offices": 2,
    "foreign_born": 609066,
    "foreign_born_per_office": 304533
   },
   {
    "state": "Florida",
    "offices": 18,
    "foreign_born": 4905727,
    "foreign_born_per_office": 272540
   },
   {
    "state": "New York",
    "offices": 18,
    "foreign_born": 4526014,
    "foreign_born_per_office": 251445
   },
   {
    "state": "New Jersey",
    "offices": 10,
    "foreign_born": 2236554,
    "foreign_born_per_office": 223655
   }
  ],
  "best5": [
   {
    "state": "Montana",
    "offices": 7,
    "foreign_born": 25679,
    "foreign_born_per_office": 3668
   },
   {
    "state": "West Virginia",
    "offices": 6,
    "foreign_born": 32329,
    "foreign_born_per_office": 5388
   },
   {
    "state": "Wyoming",
    "offices": 3,
    "foreign_born": 20494,
    "foreign_born_per_office": 6831
   },
   {
    "state": "Vermont",
    "offices": 3,
    "foreign_born": 27669,
    "foreign_born_per_office": 9223
   },
   {
    "state": "North Dakota",
    "offices": 4,
    "foreign_born": 36962,
    "foreign_born_per_office": 9240
   }
  ]
 },
 "jurisdictions": [
  {
   "state": "California",
   "abbr": "CA",
   "offices": 27,
   "foreign_born": 10598301,
   "total_population": 39287377,
   "fb_pct": "27.0",
   "foreign_born_per_office": 392530,
   "population_per_office": 1455088
  },
  {
   "state": "Nevada",
   "abbr": "NV",
   "offices": 2,
   "foreign_born": 609066,
   "total_population": 3184612,
   "fb_pct": "19.1",
   "foreign_born_per_office": 304533,
   "population_per_office": 1592306
  },
  {
   "state": "Florida",
   "abbr": "FL",
   "offices": 18,
   "foreign_born": 4905727,
   "total_population": 22416077,
   "fb_pct": "21.9",
   "foreign_born_per_office": 272540,
   "population_per_office": 1245338
  },
  {
   "state": "New York",
   "abbr": "NY",
   "offices": 18,
   "foreign_born": 4526014,
   "total_population": 19852366,
   "fb_pct": "22.8",
   "foreign_born_per_office": 251445,
   "population_per_office": 1102909
  },
  {
   "state": "New Jersey",
   "abbr": "NJ",
   "offices": 10,
   "foreign_born": 2236554,
   "total_population": 9343809,
   "fb_pct": "23.9",
   "foreign_born_per_office": 223655,
   "population_per_office": 934381
  },
  {
   "state": "Texas",
   "abbr": "TX",
   "offices": 24,
   "foreign_born": 5302466,
   "total_population": 30188424,
   "fb_pct": "17.6",
   "foreign_born_per_office": 220936,
   "population_per_office": 1257851
  },
  {
   "state": "Massachusetts",
   "abbr": "MA",
   "offices": 7,
   "foreign_born": 1271206,
   "total_population": 7044056,
   "fb_pct": "18.0",
   "foreign_born_per_office": 181601,
   "population_per_office": 1006294
  },
  {
   "state": "Colorado",
   "abbr": "CO",
   "offices": 4,
   "foreign_born": 576653,
   "total_population": 5862189,
   "fb_pct": "9.8",
   "foreign_born_per_office": 144163,
   "population_per_office": 1465547
  },
  {
   "state": "Arizona",
   "abbr": "AZ",
   "offices": 7,
   "foreign_born": 957784,
   "total_population": 7378838,
   "fb_pct": "13.0",
   "foreign_born_per_office": 136826,
   "population_per_office": 1054120
  },
  {
   "state": "Maryland",
   "abbr": "MD",
   "offices": 8,
   "foreign_born": 1030670,
   "total_population": 6206011,
   "fb_pct": "16.6",
   "foreign_born_per_office": 128834,
   "population_per_office": 775751
  },
  {
   "state": "Illinois",
   "abbr": "IL",
   "offices": 15,
   "foreign_born": 1872449,
   "total_population": 12694798,
   "fb_pct": "14.7",
   "foreign_born_per_office": 124830,
   "population_per_office": 846320
  },
  {
   "state": "Michigan",
   "abbr": "MI",
   "offices": 6,
   "foreign_born": 728881,
   "total_population": 10077761,
   "fb_pct": "7.2",
   "foreign_born_per_office": 121480,
   "population_per_office": 1679627
  },
  {
   "state": "Washington",
   "abbr": "WA",
   "offices": 10,
   "foreign_born": 1206843,
   "total_population": 7816116,
   "fb_pct": "15.4",
   "foreign_born_per_office": 120684,
   "population_per_office": 781612
  },
  {
   "state": "Georgia",
   "abbr": "GA",
   "offices": 11,
   "foreign_born": 1222778,
   "total_population": 10940407,
   "fb_pct": "11.2",
   "foreign_born_per_office": 111162,
   "population_per_office": 994582
  },
  {
   "state": "North Carolina",
   "abbr": "NC",
   "offices": 9,
   "foreign_born": 973325,
   "total_population": 10730404,
   "fb_pct": "9.1",
   "foreign_born_per_office": 108147,
   "population_per_office": 1192267
  },
  {
   "state": "Virginia",
   "abbr": "VA",
   "offices": 11,
   "foreign_born": 1142826,
   "total_population": 8705170,
   "fb_pct": "13.1",
   "foreign_born_per_office": 103893,
   "population_per_office": 791379
  },
  {
   "state": "Utah",
   "abbr": "UT",
   "offices": 3,
   "foreign_born": 302552,
   "total_population": 3392331,
   "fb_pct": "8.9",
   "foreign_born_per_office": 100851,
   "population_per_office": 1130777
  },
  {
   "state": "District of Columbia",
   "abbr": "DC",
   "offices": 1,
   "foreign_born": 97388,
   "total_population": 681294,
   "fb_pct": "14.3",
   "foreign_born_per_office": 97388,
   "population_per_office": 681294
  },
  {
   "state": "Rhode Island",
   "abbr": "RI",
   "offices": 2,
   "foreign_born": 168502,
   "total_population": 1101801,
   "fb_pct": "15.3",
   "foreign_born_per_office": 84251,
   "population_per_office": 550900
  },
  {
   "state": "Oregon",
   "abbr": "OR",
   "offices": 5,
   "foreign_born": 418367,
   "total_population": 4254293,
   "fb_pct": "9.8",
   "foreign_born_per_office": 83673,
   "population_per_office": 850859
  },
  {
   "state": "Minnesota",
   "abbr": "MN",
   "offices": 6,
   "foreign_born": 497722,
   "total_population": 5739445,
   "fb_pct": "8.7",
   "foreign_born_per_office": 82954,
   "population_per_office": 956574
  },
  {
   "state": "Connecticut",
   "abbr": "CT",
   "offices": 7,
   "foreign_born": 569177,
   "total_population": 3624508,
   "fb_pct": "15.7",
   "foreign_born_per_office": 81311,
   "population_per_office": 517787
  },
  {
   "state": "Kansas",
   "abbr": "KS",
   "offices": 3,
   "foreign_born": 216817,
   "total_population": 2947197,
   "fb_pct": "7.4",
   "foreign_born_per_office": 72272,
   "population_per_office": 982399
  },
  {
   "state": "Tennessee",
   "abbr": "TN",
   "offices": 6,
   "foreign_born": 431545,
   "total_population": 7066383,
   "fb_pct": "6.1",
   "foreign_born_per_office": 71924,
   "population_per_office": 1177730
  },
  {
   "state": "Ohio",
   "abbr": "OH",
   "offices": 10,
   "foreign_born": 616102,
   "total_population": 11810293,
   "fb_pct": "5.2",
   "foreign_born_per_office": 61610,
   "population_per_office": 1181029
  },
  {
   "state": "South Carolina",
   "abbr": "SC",
   "offices": 5,
   "foreign_born": 305101,
   "total_population": 5296225,
   "fb_pct": "5.8",
   "foreign_born_per_office": 61020,
   "population_per_office": 1059245
  },
  {
   "state": "Pennsylvania",
   "abbr": "PA",
   "offices": 17,
   "foreign_born": 1004975,
   "total_population": 13018639,
   "fb_pct": "7.7",
   "foreign_born_per_office": 59116,
   "population_per_office": 765802
  },
  {
   "state": "Hawaii",
   "abbr": "HI",
   "offices": 5,
   "foreign_born": 259001,
   "total_population": 1445235,
   "fb_pct": "17.9",
   "foreign_born_per_office": 51800,
   "population_per_office": 289047
  },
  {
   "state": "Oklahoma",
   "abbr": "OK",
   "offices": 5,
   "foreign_born": 256215,
   "total_population": 4028634,
   "fb_pct": "6.4",
   "foreign_born_per_office": 51243,
   "population_per_office": 805727
  },
  {
   "state": "Wisconsin",
   "abbr": "WI",
   "offices": 6,
   "foreign_born": 306979,
   "total_population": 5914872,
   "fb_pct": "5.2",
   "foreign_born_per_office": 51163,
   "population_per_office": 985812
  },
  {
   "state": "New Mexico",
   "abbr": "NM",
   "offices": 4,
   "foreign_born": 199738,
   "total_population": 2120246,
   "fb_pct": "9.4",
   "foreign_born_per_office": 49934,
   "population_per_office": 530062
  },
  {
   "state": "Indiana",
   "abbr": "IN",
   "offices": 10,
   "foreign_born": 431255,
   "total_population": 6851073,
   "fb_pct": "6.3",
   "foreign_born_per_office": 43126,
   "population_per_office": 685107
  },
  {
   "state": "Arkansas",
   "abbr": "AR",
   "offices": 4,
   "foreign_born": 165740,
   "total_population": 3049391,
   "fb_pct": "5.4",
   "foreign_born_per_office": 41435,
   "population_per_office": 762348
  },
  {
   "state": "Missouri",
   "abbr": "MO",
   "offices": 7,
   "foreign_born": 277967,
   "total_population": 6191814,
   "fb_pct": "4.5",
   "foreign_born_per_office": 39710,
   "population_per_office": 884545
  },
  {
   "state": "Idaho",
   "abbr": "ID",
   "offices": 3,
   "foreign_born": 114849,
   "total_population": 1934262,
   "fb_pct": "5.9",
   "foreign_born_per_office": 38283,
   "population_per_office": 644754
  },
  {
   "state": "Iowa",
   "abbr": "IA",
   "offices": 5,
   "foreign_born": 189988,
   "total_population": 3210507,
   "fb_pct": "5.9",
   "foreign_born_per_office": 37998,
   "population_per_office": 642101
  },
  {
   "state": "Delaware",
   "abbr": "DE",
   "offices": 3,
   "foreign_born": 109282,
   "total_population": 1021191,
   "fb_pct": "10.7",
   "foreign_born_per_office": 36427,
   "population_per_office": 340397
  },
  {
   "state": "Kentucky",
   "abbr": "KY",
   "offices": 6,
   "foreign_born": 211210,
   "total_population": 4534824,
   "fb_pct": "4.7",
   "foreign_born_per_office": 35202,
   "population_per_office": 755804
  },
  {
   "state": "Alabama",
   "abbr": "AL",
   "offices": 6,
   "foreign_born": 203578,
   "total_population": 5086768,
   "fb_pct": "4.0",
   "foreign_born_per_office": 33930,
   "population_per_office": 847795
  },
  {
   "state": "Nebraska",
   "abbr": "NE",
   "offices": 5,
   "foreign_born": 159084,
   "total_population": 1978707,
   "fb_pct": "8.0",
   "foreign_born_per_office": 31817,
   "population_per_office": 395741
  },
  {
   "state": "New Hampshire",
   "abbr": "NH",
   "offices": 3,
   "foreign_born": 85632,
   "total_population": 1394868,
   "fb_pct": "6.1",
   "foreign_born_per_office": 28544,
   "population_per_office": 464956
  },
  {
   "state": "Alaska",
   "abbr": "AK",
   "offices": 2,
   "foreign_born": 56745,
   "total_population": 735706,
   "fb_pct": "7.7",
   "foreign_born_per_office": 28372,
   "population_per_office": 367853
  },
  {
   "state": "Louisiana",
   "abbr": "LA",
   "offices": 8,
   "foreign_born": 224537,
   "total_population": 4611961,
   "fb_pct": "4.9",
   "foreign_born_per_office": 28067,
   "population_per_office": 576495
  },
  {
   "state": "South Dakota",
   "abbr": "SD",
   "offices": 3,
   "foreign_born": 35988,
   "total_population": 907428,
   "fb_pct": "4.0",
   "foreign_born_per_office": 11996,
   "population_per_office": 302476
  },
  {
   "state": "Mississippi",
   "abbr": "MS",
   "offices": 6,
   "foreign_born": 71918,
   "total_population": 2946779,
   "fb_pct": "2.4",
   "foreign_born_per_office": 11986,
   "population_per_office": 491130
  },
  {
   "state": "Maine",
   "abbr": "ME",
   "offices": 5,
   "foreign_born": 56448,
   "total_population": 1387817,
   "fb_pct": "4.1",
   "foreign_born_per_office": 11290,
   "population_per_office": 277563
  },
  {
   "state": "North Dakota",
   "abbr": "ND",
   "offices": 4,
   "foreign_born": 36962,
   "total_population": 784841,
   "fb_pct": "4.7",
   "foreign_born_per_office": 9240,
   "population_per_office": 196210
  },
  {
   "state": "Vermont",
   "abbr": "VT",
   "offices": 3,
   "foreign_born": 27669,
   "total_population": 647106,
   "fb_pct": "4.3",
   "foreign_born_per_office": 9223,
   "population_per_office": 215702
  },
  {
   "state": "Wyoming",
   "abbr": "WY",
   "offices": 3,
   "foreign_born": 20494,
   "total_population": 582397,
   "fb_pct": "3.5",
   "foreign_born_per_office": 6831,
   "population_per_office": 194132
  },
  {
   "state": "West Virginia",
   "abbr": "WV",
   "offices": 6,
   "foreign_born": 32329,
   "total_population": 1778373,
   "fb_pct": "1.8",
   "foreign_born_per_office": 5388,
   "population_per_office": 296396
  },
  {
   "state": "Montana",
   "abbr": "MT",
   "offices": 7,
   "foreign_born": 25679,
   "total_population": 1116875,
   "fb_pct": "2.3",
   "foreign_born_per_office": 3668,
   "population_per_office": 159554
  }
 ]
}