- Description
- Codes
- Comparability
- Universe
- Availability
- Questionnaire Text
- Flags
- Source Variables
- Editing Procedure
Description
INCWAGE reports each respondent's total pre-tax wage and salary income - that is, money received as an employee - for the previous year. The censuses collected information on income received from these sources during the previous calendar year; for the ACS and the PRCS, the reference period was the past 12 months. Sources of income in INCWAGE include wages, salaries, commissions, cash bonuses, tips, and other money income received from an employer. Payments-in-kind or reimbursements for business expenses are not included. See the comparability discussion below for further information.
Amounts are expressed in contemporary dollars, and users studying change over time must adjust for inflation (See INCTOT for Consumer Price Index adjustment factors). The exception is the ACS/PRCS multi-year files, where all dollar amounts have been standardized to dollars as valued in the final year of data included in the file (e.g., 2007 dollars for the 2005-2007 3-year file). Additionally, more detail may be available than exists in the original ACS samples.
User Note: ACS respondents are surveyed throughout the year, and amounts do not reflect calendar year dollars. While the Census Bureau provides an adjustment factor (available in ADJUST), this is an imperfect solution. See the ACS income variables note for further details.
INCWAGE is a 7-digit numeric code reporting each respondent's total pre-tax wage and salary income - that is, money received as an employee - for the previous year. INCWAGE specific variable codes for missing, edited, or unidentified observations, observations not applicable (N/A), observations not in universe (NIU), top and bottom value coding, etc. are provided below by Census year (and data sample if specified).
User Note: Amounts are expressed in contemporary dollars, and users studying change over time must adjust for inflation (See Description).
INCWAGE Specific Variable Codes
999999 = N/A
999998 = Missing
| INCWAGE | |
| Census | Top Code |
| 1940 | $5,001 |
| 1950 | $10,000 |
| 1960 | $25,000 |
| 1970 | $50,000 |
| 1980 | $75,000 |
| 1990 | $140,000* |
| 2000 | $175,000** |
| ACS (2000-2002) | $200,000** |
| ACS (2003-onward) | 99.5th Percentile in State** |
| PRCS (2005-onward) | 99.5th Percentile in State** |
* Higher amounts are expressed as the state medians of values above the listed Top Code value for that specific Census year (i.e. For Census Year 1990, any observed value greater than the Top Code value of $140,000 was coded as the median value greater than $140,000 within that observation's state.).
** Higher amounts are coded as the state means of values above the listed Top Code value for that specific Census year.
Values Exceeding Top codes, by State: 1990 - onward
Comparability
This variable is largely comparable across years, if users take into account the effects of inflation and different topcodes.
The Census Bureau always intended respondents to report all monetary compensation received as payment for work done as an employee, though its specific instructions as to what should be included became more precise in later years. All years specifically included wages, salaries, commissions, bonuses, piece-rate payments, and tips; all years specifically excluded payments-in-kind and reimbursements for business expenses. From 1960 on, sick-leave pay was specifically included. In 1950, 1960, and 1970, military bonuses (not regular pay) were specifically excluded.
As noted above, all amounts are expressed in contemporary dollars. The codes for most years represent midpoints of intervals instead of exact dollar amounts. For 1950 and 1970, the codes represent the midpoints of hundred-dollar intervals. For 1960, the codes 50 to 9950 represent the midpoints of hundred-dollar intervals, and 10500 to 24500 represent the midpoints of thousand-dollar intervals. For 1980, the codes represent the midpoints of ten-dollar intervals. The 1940 and 1990 codes are expressed in exact dollar amounts instead of intervals.
The 2000 census, the ACS and the PRCS codes are amounts rounded as follows:
| No income | $0 |
| $1 - $7 | $4 |
| $8 - $999 | rounded to nearest $10 |
| $1,000 - $49,999 | rounded to nearest $100 |
| $50,000 or more | rounded to nearest $1000 |
The variables INCBUS, INCFARM, INCBUSFM, and INCBUS00 give self-employment income. See also the INCTOT variable description.
Universe
- 1940: Persons age 14+, not institutional inmates.
- 1950: Sample-line persons age 14+; all persons age 14+ in Alaska.
- 1960-1970: Persons age 14+.
- 1980-2000: Persons age 16+.
- ACS, PRCS: Persons age 16+.
Availability
- 2023: All samples
- 2022: All samples
- 2021: All samples
- 2020: All samples
- 2019: All samples
- 2018: All samples
- 2017: All samples
- 2016: All samples
- 2015: All samples
- 2014: All samples
- 2013: All samples
- 2012: All samples
- 2011: All samples
- 2010: ACS; ACS 3yr; ACS 5yr
- 2009: All samples
- 2008: All samples
- 2007: All samples
- 2006: All samples
- 2005: All samples
- 2004: All samples
- 2003: All samples
- 2002: All samples
- 2001: All samples
- 2000: All samples
- 1990: All samples
- 1980: All samples
- 1970: All samples
- 1960: All samples
- 1950: All samples
- 1940: All samples
- 1930: --
- 1920: --
- 1910: --
- 1900: --
- 1880: --
- 1870: --
- 1860: --
- 1850: --
- 2023: All samples
- 2022: All samples
- 2021: All samples
- 2020: All samples
- 2019: All samples
- 2018: All samples
- 2017: All samples
- 2016: All samples
- 2015: All samples
- 2014: All samples
- 2013: All samples
- 2012: All samples
- 2011: All samples
- 2010: PRCS; PRCS 3yr; PRCS 5yr
- 2009: All samples
- 2008: All samples
- 2007: All samples
- 2006: All samples
- 2005: All samples
- 2000: All samples
- 1990: All samples
- 1980: All samples
- 1970: All samples
- 1930: --
- 1920: --
- 1910: --
Questionnaire Text
| 2023 ACS | 2011 ACS | 1980 1% | 1950 1% |
| 2022 ACS | 2006 ACS | 1970 Form 2 Metro | 1940 1% |
| 2021 ACS | 2000 1% | 1970 Form 1 Metro | |
| 2016 ACS | 1990 1% | 1960 1% |
[ ] No
[ ] No
[ ] No
[ ] No
If income from any source was received jointly by household members, report, if possible, the appropriate share for each person; otherwise, report the whole amount for only one person and mark the "No" box for the other person.
When reporting income received jointly, DO NOT include the amount for a person not listed on pages 2, 3, or 4.
47a. Include wages and salaries before deductions from ALL jobs. Be sure to include any tips, commissions, or bonuses. Owners of incorporated businesses should enter their salary here. Military personnel should include base pay plus cash housing and/or subsistence allowance, flight pay, uniform allotments, reenlistment bonuses.
Mark (X) the "Yes" box for each type of income this person received, and give your best estimate of the TOTAL AMOUNT during the PAST 12 MONTHS. (NOTE: The "past 12 months" is the period from today's date one year ago up through today.)
Mark (X) the "No" box to show types of income NOT received.
If net income was a loss, mark the "Loss" box to the right of the dollar amount.
For income received jointly, report the appropriate share for each person -- or, if that's not possible, report the whole amount for only one person and mark the "No" box for the other person.
[ ] No
Mark (X) the "Yes" box for each type of income this person received, and give your best estimate of the TOTAL AMOUNT during the PAST 12 MONTHS. (NOTE: The "past 12 months" is the period from today's date one year ago up through today.)
Mark (X) the "No" box to show types of income NOT received.
If net income was a loss, mark the "Loss" box to the right of the dollar amount.
For income received jointly, report the appropriate share for each person -- or, if that's not possible, report the whole amount for only one person and mark the "No" box for the other person.
[ ] No
If the person lived in the same house or apartment one year ago, mark the "Yes, this house" box and then go to instruction F.
If the person did not live in the United States one year ago, mark the "No, outside the United States" box and print the name of the foreign country, or Puerto Rico, Guam, etc., where the person lived. Be specific when printing the name of foreign countries, for example, specify whether Northern Ireland or the Republic of Ireland (Eire); North or South Korea; England, Scotland or Wales (not Great Britain or United Kingdom). Specify the particular country or island in the Caribbean (not, for example, West Indies). Then go to instruction F.
If the person lived somewhere else in the United States one year ago, mark the "No, different house in the United States" box. Then in items 14b and 14c, provide the city, county, state and ZIP code where the person lived one year ago.
For income received jointly, report, if possible, the appropriate share for each person; otherwise, report the whole amount for only one person and mark the ?No? box for the other person. If exact amount is not known, please give best estimate.
a. Wages, salary, commissions, bonuses, or tips from all jobs - Report amount before deductions for taxes, bonds, dues, or other items.
Annual amount - Dollars
$[ ][ ][ ],[ ][ ][ ].00
[] No
Fill the "Yes" circle below for each income source received during 1989. Otherwise, fill the "No" circle. If "Yes," enter the total amount received during 1989. For income received jointly, see instruction guide. If exact amount is not known, please give best estimate. If net income was a loss, write "Loss" above the dollar amount.
"Fill the Yes or No circle for each part and enter the amount received during 1989. If income from any source was received jointly by household members, report, if possible, the appropriate share for each person; otherwise, report the whole amount for only one person and fill the No circle for the other person."
[] No $________________ .00
Annual amount - Dollars
[] Yes - $____________________.00
(Annual amount - Dollars)
[] No
"Include sick leave pay. Do not include reimbursement for business expenses and pay "in kind," (for example, food, lodging received as payment for work performed)."
40. Earnings in 1969 - Fill parts a, b, and c for everyone who worked any time in 1969 even if he had no income. (If exact amount is not known, give best estimate.)
(Dollars only)
OR
[] None
40. Earnings in 1969 - Fill parts a, b, and c for everyone who worked any time in 1969 even if he had no income. (If exact amount is not known, give best estimate.)
(Dollars only)
OR
[] None
(Dollars only)
OR
[] None
229. Item 31a. Entry for each sample person 14 years old or over.-There must be an entry of an amount or a check in the "None" box for each person 14 years of age or over who is on a sample line. The amount must be entered to the nearest whole dollar, not in dollars and cents. Enter " 10,000 + " if amount received was more than $10,000. Accept the respondent's best estimate if he does not know the exact amount.
230. Time period covered by item 31a.-January 1, 1949, through December 31, 1949.
231. General definition of wages or salary.-The total amount of money earned by a person for all work done as an employee. This may have been earned on more than one job during the year. X age and salary income includes "take-home" pay plus all deductions and contributions such as deductions for withholding tax, Social Security, etc. It also includes receipts from the following sources-tips, piece-rate payments, nonmilitary cash bonuses, a share of the profits if received by an employee in addition to wages or salary, armed forces pay. National Guard pay, and cash pay received by a farm laborer or manager.
232. "Take-home" pay is not total wages or salary.-The respondent may often report the "take-home" pay, that is, wages or salary minus deductions for withholding tax, retirement pay, union dues, war bonds, etc. If "take-home" pay is reported, the deductions should be added to it and the total counted as wage or salary income. If the respondent knows only the amount of "take-home" pay, it may be necessary to itemize the deductions in order to get an estimate of the total before deductions.
233. Some specific types of wages and salaries:
Military bonuses are "other income," not wages and salary, and should be entered in item 31c.
234. Receipts not counted as wages or salary:
b. Reimbursement for travel and other expenses. Such receipts are merely repayment for expenses incurred in connection with the job; they are not income.
c. Pay "in kind" (food, lodging, etc. given to an employee) even though received as payment for work performed and considered work for purposes of items 15 and 16. Pay "in kind" is not counted as income; items 31 and 32 refer only to money income.
585. Enter in col. 32 the total amount of money wages or salary (including commissions, tips, piece-rate payments, bonuses, etc.) paid in cash, or by check or draft, to each person for work done as an employee, including public emergency project work, in 1939. Do not include the earning of businessmen, farmers, or professional persons derived from business profits, sale of corps, or fees. Do not include as money wages or salary, income received from any of the sources listed in paragraphs 587 and 593. Enter the total amount of money wages or salary in terms of whole dollars, regarding sums of 50 to 99 cents as one dollar. For amounts above $5,000, enter "5,000+." This means that you are not to report the actual amount of money wages and salary for persons who have received more than $5,000. Keep this in mind in enumerating any household which seems likely to have an income above this amount. Some persons who might otherwise be reluctant to report wages or salary would be quite willing to do so if they learn that the amount above $5,000 need not be specified.
586. Include in total money wages or salary any amounts which have been deducted for Social Security purposes (e.g., Old Age Insurance, Railroad Retirement, or Unemployment Compensation). Include also all wages or salaries earned by administrative or project employees on any public emergency program (WPA, NYA, CCC, etc.) regardless of whether such wages or salaries were earned in the administrative offices of these programs or on projects.
587. Exclude from total money wages or salary the following:
b. Income received in kind, such as living quarters, meals, supplies, etc., even though received as payment for work performed.
c. Sums received for travel and expenses incurred in travel.
588. In some instances, you will find that the housewife, or other member of the household who is furnishing you with the information, will not know the amount of money wages or salary on an annual basis. In such cases, obtain an approximation of the money wages or salary for the year by multiplying the number of weeks worked by the average salary per week. For example, a housewife may not know her husband's total money wages or salary for the year but may know that he worked 47 weeks during the year and that he earned $22.50 per week. In such a case, obtain the proper answer to this question, $1,058 in this case, by multiplying 47 (total weeks worked-the entry in col. 31) by $22.50 (average amount earned per week).
Editing Procedure
INCWAGE (Wage and salary income)
INCBUS00 (Business and farm income)
INCINVST (Interest, dividend, and rental income)
INCSS (Social Security income)
INCRETIR (Retirement income)
INCWELFR (Welfare or public assistance income)
INCSUPP (Supplementary Security Income)
INCOTHER (Other income)
INCEARN (Total personal earned income)
INCTOT (Total person income)
Years: 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015
ACS editing procedure:
Note: The editing procedures for economic variables are complex and intertwined. This document describes the editing and allocation procedures that affect multiple income variables, but these procedures also affect other work-related variables.
Top codes
The income variables for wage/salary, business and farm, interest, Social Security, retirement, public assistance, Supplemental Social Security, and other income are all top coded at $99,999. If anyone reports a value greater than $99,999, it will be changed to $99,999.
Allocation
In the cases described below, the flag variables will indicate when a value if allocated (for income variables: QINCWAGE, QINCSS, QINCINVS, QINCRETI, QINCWELF, QINCSUPP, QINCOTHE). To receive an allocated value or be a donor for someone who needs an allocated value, the person must be in universe of the variable (e.g., be the appropriate age for the variable).
For some people, if many economic variables are missing, they will all be jointly allocated. For example, if a person is missing a value for at least one variable in each of the following four categories, the variables will be jointly allocated:
- Interest income, social security income, retirement income, public assistance income, supplemental social security income or other income (INCINVST, INCSS, INCRETIR, INCWELFR, INCSUPP, INCOTHER)
The allocated value is drawn from someone else with a similar value for SEX, AGE, SCHOOL, RELATE, MARST, EMPSTAT, VALUEH, and RENT. If that does not result in an allocated value, the allocation will be drawn from someone with a similar sex, age, and employment status.
For those people who were missing at least one variable in each of the four categories, if they report that they last worked more than 12 months ago or never worked (WORKEDYR), WKSWORK2, UHRSWORK will both be replaced with "Not in universe."
If a person has a missing value for WORKEDYR, the values for WKSWORK2, UHRSWORK, and WORKEDYR will all be jointly allocated. The allocated value is drawn from another person with similar values for sex, age, school enrollment, RELATE, marital status, and employment status. If that does not result in an allocated value, the allocated value will be drawn from someone with a similar sex, age, and school enrollment status. If other information suggests that they have not worked in the past 12 months, their ability to work will also be taken into account (DISABWRK for 2005 to 2007).
If a person reports they last worked over 5 years ago, but has a valid response for class of worker (CLASSWKR), occupation (OCC) and industry (IND), WORKEDYR will be replaced with "Within the past 12 months."
If hours worked per week is missing and weeks worked last year is not, UHRSWORK will be allocated from another person with a similar value for sex, age, school enrollment, employment status, class of worker, and weeks worked last year. If that does not result in an allocated value, the allocated value will be drawn from someone with a similar sex, age, school enrollment, class of worker, and weeks worked last year.
If weeks worked last year is missing and all the earnings variables are not missing, WKSWORK2 will be allocated. If UHRSWORK is also missing, they will be allocated jointly. The allocated values are drawn from another person with a similar sex, age, school enrollment, RELATE, marital status, employment status, class of worker, hours worked per week (if reported), and earnings. If that does not result in an allocated value, the allocated value will be drawn from someone with a similar sex, age, hours worked per week (if reported), and earnings. If earnings are not reported, the allocated value of WKSWORK2 is drawn from someone with a similar value for sex and age. The jointly allocated values are drawn from someone with a similar value for sex, age, school enrollment, RELATE, marital status, and employment status.
If class of worker is missing, CLASSWKR will be allocated from another person with similar value for sex and industry (IND). If industry is missing, IND will be allocated from another person with a similar value for sex, OCC, age, class of worker, and EDUC. If that does not result in an allocated value, the allocated value will be drawn from someone with similar sex and occupation.
If IND, OCC, and CLASSWKR are all missing, they will be jointly allocated from someone with a similar value for sex, age, EDUC, WORKEDYR, LABFORCE, INCWAGE, hours worked per week, and weeks worked in the past year. If that does not result in allocated values, the allocated values will be drawn from someone with similar sex, age, education, and employment status.
If any earnings variables (INCWAGE, INCBUS00) are missing, they will be jointly allocated. The allocated value is drawn from someone with a similar value for sex, occupation, class of worker, weeks worked last year, hours worked per week, and age. If that does not result in allocated values, the allocated values will be drawn from someone with similar sex, age, and class of worker.
If interest earnings (INCINVST) is missing, it will be allocated from someone in a similar state and has a similar value for sex, METRO, VALUEH, age, RELATE, and then they last worked. If that does not result in allocated values, the allocated values will be drawn from someone with similar sex and age.
If social security earnings (INCSS) is missing, it will be allocated from someone with a similar value for RACE, age, RELATE, if they worked last year, and if the reference person in their house received social security income. If that does not result in allocated values, the allocated values will be drawn from someone with similar sex and age. If retirement earnings (INCRETIR) is missing, it will be allocated from someone with a similar value for race, age, marital status, if they worked last year, and if they received social security income. If that does not result in allocated values, the allocated values will be drawn from someone with similar sex and age.
If earnings from public assistance or supplemental social security (INCWELFR, INCSUPP) is missing, it will be allocated from someone in a similar state and has a similar value for sex, metropolitan status, VALUEH, age, RELATE, if they received social security income, if they are disabled, and FOODSTMP. If that does not result in allocated values, the allocated values will be drawn from someone with similar sex and age.
If earnings from other sources (INCOTHER) is missing, it will be allocated from someone in a similar state and has a similar value for sex, metropolitan status, VALUEH, age, RELATE, marital status, VETSTAT, and if they are disabled. If that does not result in allocated values, the allocated values will be drawn from someone with similar sex and age.
If multiple earnings variables are missing, they will be jointly allocated.
Not in universe and other corrections
If someone reports not having worked within the past 5 years (WORKEDYR), IND, OCC, and CLASSWKR will all be set to a missing value. If a person reports not working in the past year, WKSWORK2, UHRSWORK will both be set to a missing value.
If someone reports not having worked in the past 12 months and has a missing value for INCWAGE, it will be replaced with a 0.
Census variable: WAG SEM INT SS SSI PA RET OI TI