Kingsport Spirit

Every year, the Internal Revenue Service releases migration data based on address changes reported on individual income tax returns. It is not perfect. It does not count every person, and it should not be confused with Census population estimates. But it is one of the best tools available for understanding where tax-filing households are moving — and how much income moves with them.

The latest IRS county migration data covers movement from 2022 to 2023 and was released in March 2026. For Northeast Tennessee and Southwest Virginia, the numbers are worth a closer look because they show a regional pattern across county lines.

This review includes Sullivan, Hawkins, Washington, Carter, Greene, and Unicoi counties in Tennessee, along with Scott, Washington, and Wise counties in Virginia.

Combined, these nine counties gained 2,752 net tax returns, representing 6,045 net individuals. They also gained roughly $252.7 million in net adjusted gross income.

Adjusted gross income, or AGI, is a helpful measure because migration is not just about head counts. It is also about income, spending power, homebuying capacity, charitable giving, church and civic involvement, school enrollment, workforce availability, and support for local businesses. When people move into a county, they bring more than furniture. They bring household income, retirement income, professional experience, family connections, and daily purchasing power.

County	Net Tax Returns	Net Individuals	Net Adjusted Gross Income
Sullivan County, TN	+542	+1,213	+$66.6 million
Greene County, TN	+498	+1,262	+$57.4 million
Washington County, TN	+719	+1,475	+$50.0 million
Hawkins County, TN	+317	+643	+$32.0 million
Carter County, TN	+346	+664	+$24.5 million
Unicoi County, TN	+160	+300	+$15.1 million
Scott County, VA	+72	+201	+$7.6 million
Washington County, VA	+69	+220	-$0.1 million
Wise County, VA	+29	+67	-$0.4 million
Total	+2,752	+6,045	+$252.7 million

Sorted by net adjusted gross income, Sullivan County led the region with a gain of about $66.6 million. Greene County followed with about $57.4 million, and Washington County, Tennessee added about $50 million. Hawkins County gained about $32 million, Carter County about $24.5 million, and Unicoi County about $15.1 million.

The Tennessee side of the region was especially strong. The six Tennessee counties in this review accounted for essentially all of the region’s net income gain. That does not mean the Virginia counties were unimportant. Scott, Washington, and Wise counties were all positive for net individuals. But their income results were smaller and more mixed, with Scott showing a positive AGI gain, while Washington County, Virginia and Wise County had small net AGI losses.

The IRS also reports some migration in broader categories when county-to-county flows are too small, too scattered, or otherwise grouped. These categories help show the part of the country from which income is moving.

In the IRS file, South, West, Northeast, and Midwest refer to broad U.S. Census regions, not cultural descriptions. The South includes states such as Florida, Georgia, North Carolina, South Carolina, Texas, Virginia, Kentucky, and Tennessee. The West includes California, Arizona, Colorado, Oregon, Washington, and other western states. The Northeast includes states such as New York, Pennsylvania, New Jersey, Massachusetts, and Connecticut. The Midwest includes Ohio, Indiana, Illinois, Michigan, Wisconsin, Missouri, Iowa, and surrounding states.

That geography is important to understand. Because Tennessee and Virginia are both in the Census-defined South, the “South” category can include movement from nearby states and from farther Southern states such as Florida and Texas.

The following table shows net AGI from those reported broad categories.

County	South	West	NE	Midwest	Same-State Other Flows
Sullivan County, TN	+$15.7M	+$16.1M	+$13.7M	+$4.1M	-$5.7M
Greene County, TN	+$19.4M	+$12.6M	+$10.3M	+$3.6M	-$1.1M
Washington County, TN	+$24.6M	+$19.4M	+$16.4M	+$8.1M	+$4.3M
Hawkins County, TN	+$15.7M	+$7.5M	+$6.2M	+$6.3M	-$1.8M
Carter County, TN	+$8.2M	+$9.9M	+$1.8M	+$3.0M	+$0.4M
Unicoi County, TN	+$6.8M	Suppressed	Suppressed	Suppressed	+$0.1M
Scott County, VA	+$2.8M	Suppressed	Suppressed	Suppressed	+$1.7M
Washington County, VA	-$0.7M	+$3.3M	+$1.2M	Nearly flat	-$0.8M
Wise County, VA	-$0.7M	+$0.4M	Suppressed	-$0.1M	-$0.5M

“Suppressed” means the IRS did not report the category separately, usually because the number of returns was too small. These suppressed entries do not mean there was no movement. They mean the published file does not provide enough detail to report it separately.

Sullivan County, Tennessee

Sullivan County had the largest income gain in the region: 542 net tax returns, 1,213 net individuals, and about $66.6 million in net AGI.

That makes Sullivan County the income leader in this group, even though Washington County, Tennessee gained more people. Sullivan’s result suggests that the county attracted a relatively strong income mix among incoming tax-filing households.

Looking below the total, Sullivan’s income gain came from both nearby movement and longer-distance migration. Its largest named county source was Washington County, Tennessee. Interestingly, Sullivan had fewer net tax returns from Washington County, Tennessee, but gained income from that exchange. In plain language, the number of tax returns moving between the two counties favored Washington County, but the income movement favored Sullivan.

The broader regional categories add another layer. Sullivan gained about $16.1 million in net AGI from the West, $15.7 million from the South, $13.7 million from the Northeast, and $4.1 million from the Midwest. Those gains were partly offset by a $5.7 million loss in same-state “other flows,” meaning smaller Tennessee flows outside the named county list.

That pattern is broad. Sullivan County did not rely on one nearby county or one part of the country. It gained income from the West, South, and Northeast at fairly similar levels, with additional gain from the Midwest. For Sullivan County, the 2022–2023 IRS data shows both a strong local relationship with Washington County, Tennessee and a broad national reach.

Greene County, Tennessee

Greene County was one of the strongest performers in the region. It gained 498 net tax returns, 1,262 net individuals, and about $57.4 million in net AGI.

That placed Greene County second in the region for income gain and second for net individuals. It was not just a modest rural gain. It was one of the most substantial results in the entire group.

Greene’s income gains were heavily tied to out-of-state movement. In the broader IRS categories, Greene gained about $19.4 million from the South, $12.6 million from the West, $10.3 million from the Northeast, and $3.6 million from the Midwest. It had a small net AGI loss of about $1.1 million from same-state “other flows.”

The South was Greene County’s largest broad source of net income, which fits its geography and likely reflects movement from other parts of the Southeast. But the West and Northeast were also substantial. That makes Greene’s gain broader than a simple nearby-county story.

Greene County’s result shows the migration pattern is not limited to the largest employment centers. Greeneville and Greene County appear to be benefiting from the same broader forces affecting much of Northeast Tennessee and Southwest Virginia: lower relative housing costs, access to outdoor amenities, proximity to larger job centers, and appeal to households looking for a smaller community.

Greene County was strong on both measures: people and income.

Washington County, Tennessee

Washington County, Tennessee, gained the most people among the nine counties reviewed: 719 net tax returns and 1,475 net individuals. Its net AGI gain was also strong, at about $50 million.

Washington County’s income gains were broad. In the IRS “other flows” categories, it gained about $24.6 million from the South, $19.4 million from the West, $16.4 million from the Northeast, and $8.1 million from the Midwest. It also gained about $4.3 million from same-state “other flows.”

Those numbers show the broadest national reach among the counties reviewed. Washington County, Tennessee did not simply gain from one region of the country. It gained strongly from every major U.S. region reported in the IRS file, with the South and West leading the way.

At the same time, Washington County had a notable net AGI loss to Sullivan County. That does not mean Washington County was weak. Quite the opposite. Washington County gained strongly overall. But it does show how the two counties interact. Washington County appears to be drawing people and income from outside the region, while some income then moves between Washington and Sullivan counties within the regional housing market.

In short, Washington County, Tennessee was the population leader. It gained more net individuals than any other county in this review, while still adding a major amount of income.

Hawkins County, Tennessee

Hawkins County gained 317 net tax returns, 643 net individuals, and about $32 million in net AGI.

That is a strong result for a county of its size. Hawkins did not have the same total volume as Sullivan or Washington County, Tennessee, but its income gain was substantial.

The source of that income is especially interesting. Hawkins County’s net AGI gain came overwhelmingly from outside Tennessee. Its named county gains were relatively small. In the broader IRS categories, Hawkins gained about $15.7 million from the South, $7.5 million from the West, $6.3 million from the Midwest, and $6.2 million from the Northeast. It had a net loss of about $1.8 million from same-state “other flows.”

That means Hawkins County’s 2022–2023 income gain was not primarily caused by people moving from nearby Tennessee counties. It was more tied to people arriving from beyond the immediate region, especially from the South, with meaningful income gains from the West, Midwest, and Northeast as well.

Hawkins had some local offsets, including net AGI losses to Scott County, Virginia and Greene County, Tennessee. But those losses were more than offset by broader out-of-state gains.

For Hawkins County, the data points to a rural and small-town county that is drawing outside income into the region. That may reflect affordability, available land and housing, proximity to Kingsport and other employment centers, and the appeal of communities such as Church Hill, Mount Carmel, Rogersville, Surgoinsville, and surrounding rural areas.

Carter County, Tennessee

Carter County gained 346 net tax returns, 664 net individuals, and about $24.5 million in net AGI.

That placed Carter slightly ahead of Hawkins in net individuals but below Hawkins in net income gain. Its result was still clearly positive.

Carter County’s income gain came from a mix of out-of-state flows and nearby counties. In the broader IRS categories, Carter gained about $9.9 million from the West, $8.2 million from the South, $3.0 million from the Midwest, and $1.8 million from the Northeast. It also had a small positive gain from same-state “other flows.”

The West and South were Carter’s largest broad sources. That differs slightly from Hawkins and Greene, where the South led more clearly. Carter’s pattern suggests a mix of mountain-corridor appeal, proximity to Johnson City, and long-distance movement from higher-cost western markets.

That makes geographic sense. Carter County sits at the edge of the Tennessee-North Carolina mountain corridor, with a housing market tied to Johnson City, Elizabethton, Roan Mountain, and the broader Appalachian Highlands. The data suggests Carter is not only part of the Johnson City-area housing market but also part of a mountain and outdoor-lifestyle migration pattern.

Carter did have offsets, including net AGI losses to Sullivan County and Unicoi County. But its overall result remained strongly positive.

Carter County’s role in the regional story is clear: it gained both people and income, with a mix of local, regional, and long-distance movement.

Unicoi County, Tennessee

Unicoi County had the smallest Tennessee volume in this review, but it still posted a positive result: 160 net tax returns, 300 net individuals, and about $15.1 million in net AGI.

For a smaller county, that is a meaningful gain.

Unicoi’s published regional-flow detail is more limited because several categories were suppressed in the IRS file. The one large reported category was the South, where Unicoi gained about $6.8 million in net AGI. Same-state “other flows” added only about $118,000. The Northeast, Midwest, and West categories were not reported separately.

That does not mean Unicoi had no movement from those parts of the country. It simply means the IRS file does not provide enough separate detail to report those flows. The county’s total different-state gain was about $13.4 million, so the reported South category explains a major share, but not all, of its out-of-state income gain.

Unicoi also gained from nearby sources such as Carter County and Buncombe County, North Carolina. Those sources fit Unicoi County’s geography. The county sits along the Tennessee-North Carolina corridor and is connected to both the Johnson City-area economy and mountain-adjacent housing preferences.

Unicoi had a small net AGI loss to Washington County, Tennessee, but its out-of-state and nearby gains were enough to produce a solid positive total.

Unicoi’s story is not about large volume. It is about scale. A gain of 300 net individuals and more than $15 million in net AGI can be significant in a county with a smaller population base. It shows that even the smaller counties in the region are participating in the broader migration pattern.

Scott County, Virginia

Scott County gained 72 net tax returns, 201 net individuals, and about $7.6 million in net AGI.

Scott’s pattern looked different from the larger Tennessee counties. Its income gain was more local and regional. It gained income from Hawkins County, Sullivan County, Wise County, and Washington County, Tennessee, along with broader IRS flows from the South and same-state flows.

The regional-flow detail confirms that local character. Scott gained about $2.8 million in net AGI from the South and about $1.7 million from same-state “other flows.” The Northeast, Midwest, and West categories were suppressed, so the published file does not provide the same level of regional detail available for Sullivan, Hawkins, Greene, or Washington County, Tennessee.

That suggests Scott County is closely tied to the nearby Tennessee labor and housing market while also gaining some income from broader southern movement. For households looking across county and state lines, Scott County may offer lower housing costs, rural living, and access to Kingsport and other nearby employment centers.

Scott also had some income loss to nearby Virginia counties, but its total remained positive.

Scott County’s result is modest in size but important for the regional picture. It shows that Southwest Virginia counties near Tennessee are also part of the same household movement pattern, even if the scale is smaller than on the Tennessee side.

Washington County, Virginia

Washington County, Virginia gained 69 net tax returns and 220 net individuals, but its net AGI was slightly negative, at about -$125,000.

That is close to flat. In practical terms, Washington County, Virginia gained people, but the income moving in and out was nearly balanced.

The regional-flow detail helps explain why. Washington County, Virginia gained about $3.3 million from the West and about $1.2 million from the Northeast. The Midwest was essentially flat, with a very small loss. But those gains were offset by losses of about $658,000 from the South and about $820,000 from same-state “other flows,” along with other county-to-county movements.

This is different from the Tennessee counties, where the broad South category was usually strongly positive. For Washington County, Virginia, the West was the clearest broad positive source, while the South and same-state “other flows” were negative.

Washington County, Virginia’s result is a reminder that net population gain and net income gain do not always move together. A county can gain people while losing a small amount of income if higher-income tax filers leave and lower- or moderate-income tax filers move in.

Even so, the county’s net gain of 220 individuals shows that it remained part of the region’s broader population gain. Its income result was not sharply negative. It was essentially flat.

Wise County, Virginia

Wise County gained 29 net tax returns and 67 net individuals, but had a small net AGI loss of about -$363,000.

Like Washington County, Virginia, Wise County gained people but did not gain income on net. The difference was small, but it is still worth noting because it shows the Virginia side of the region had a more mixed income picture.

The regional-flow detail shows that Wise gained about $443,000 from the West, but lost about $720,000 from the South, about $490,000 from same-state “other flows,” and about $143,000 from the Midwest. The Northeast category was suppressed.

That mix produced a small net income loss even though the county gained people. Wise County’s result may reflect the economic realities of Southwest Virginia: aging population, outmigration among some working-age or higher-income households, lower average income levels, and a housing market that can attract residents without necessarily attracting large amounts of taxable income.

Still, Wise County was positive for net individuals. That means it should not be left out of the regional discussion. Its gain was smaller and more mixed, but it remained part of the population movement into the broader Appalachian Highlands area.

What the County Pattern Shows

The first major finding is that all nine counties gained people. Some gained a lot. Some gained modestly. But none of the counties in this review showed a net loss of individuals in the 2022–2023 IRS migration data.

The second major finding is that income gains were concentrated on the Tennessee side. Sullivan, Greene, Washington, Hawkins, Carter, and Unicoi counties together accounted for nearly all of the region’s net AGI gain. Scott County, Virginia also gained income, while Washington County and Wise County in Virginia had small net AGI losses.

The third major finding is that much of the income gain was not simply from neighboring counties trading residents. The IRS data shows that the broader out-of-state categories were a major part of the story, especially for Sullivan, Greene, Washington, Hawkins, Carter, and Unicoi counties in Tennessee.

The fourth major finding is that the South and West were the strongest broad sources of income for much of the region. Sullivan, Greene, Washington, Hawkins, Carter, and Unicoi counties all showed notable gains from the South. Sullivan, Washington, Carter, Greene, and Hawkins also showed strong gains from the West. The Northeast was also important for Sullivan, Greene, Washington, and Hawkins. The Midwest was positive for most Tennessee counties, but generally smaller than the South and West.

The Virginia counties were more mixed. Scott County gained income from the South and from same-state “other flows.” Washington County, Virginia gained from the West and Northeast but lost from the South and same-state “other flows.” Wise County gained modestly from the West but lost from the South, Midwest, and same-state “other flows.”

Each county plays a different role.

Sullivan County was the income leader and showed a strong relationship with Washington County, Tennessee, while also drawing income from the West, South, Northeast, and Midwest.

Greene County was one of the strongest overall performers, ranking near the top in both people and income, with the South as its largest broad income source.

Washington County, Tennessee was the population leader and had the broadest national reach, with gains from all major U.S. regions reported by the IRS.

Hawkins County had a strong income gain for its size, driven heavily by movement from outside Tennessee, especially from the South.

Carter County showed a positive mix of local, regional, and out-of-state movement, with the West and South as its strongest broad sources.

Unicoi County had smaller volume but a meaningful gain relative to its size, with the South as the largest separately reported broad source.

Scott County, Virginia showed a more localized pattern tied closely to nearby Tennessee counties, plus gains from the South and same-state “other flows.”

Washington County, Virginia gained people but was essentially flat on income, with gains from the West and Northeast offset by losses elsewhere.

Wise County gained people but had a small income loss, showing a more mixed result.

Why It Is Important for Local Planning

The better question is not whether people are moving into the region. They are. The better question is whether the region is preparing wisely.

This does not mean growth is without tension. Housing affordability is real. Longtime residents worry, understandably, about rising prices and whether their children and grandchildren can afford to live in their home counties. That concern should not be dismissed.

But the IRS data helps clarify the issue. The challenge is not locals versus newcomers. These counties need both.

They need longtime residents who carry the memory, service, and identity of their communities. They also need new residents who bring income, energy, skills, and demand for local goods and services.

A healthy region needs enough housing for seniors to downsize, young families to buy, workers to live near their jobs, and newcomers to find a place without displacing everyone else. It needs infrastructure, schools, healthcare, churches, nonprofits, small businesses, and civic institutions that can absorb growth without losing character.

The 2022–2023 IRS data shows a clear pattern: Northeast Tennessee and Southwest Virginia gained people overall and gained income overall, but the gains were uneven. Sullivan County gained the most income. Washington County, Tennessee gained the most people. Greene County was strong on both measures. Hawkins, Carter, Unicoi, and Scott also posted positive income gains. Washington County, Virginia and Wise County gained people but were nearly flat or slightly negative on income.

That should be encouraging, but not an invitation to coast. This part of Appalachia is drawing new residents and new income. The task now is to make sure that growth strengthens these communities for those who have always called them home — and for those who are just beginning to.