- Description
- Codes
- Comparability
- Universe
- Availability
- Questionnaire Text
- Flags
- Source Variables
- Editing Procedure
Description
SPMFEDTAXAC represents an SPM Unit's total federal tax liability after applying credits, rounded to the nearest dollar. Tax credits include the earned income tax credit and the child tax credit. This amount is the same for all members of each SPM family, even if the SPM unit contains more than one tax unit.
Because the ACS does not collect information about a household's tax obligations or if the respondent even filed taxes, the Census Bureau used the National Bureau of Economic Research (NBER)'s TAXSIM tool to generate values for SPMFEDTAXAC, SPMFEDTAXBC, SPMEITC, SPMFICA, and SPMSTTAX.
For detailed information about how the Census Bureau derives these measures, please refer to the Supplemental Poverty Measure using the American Community Survey working paper.
SPMFEDTAXAC is a 7-digit numeric variable that is used to calculate the Supplemental Poverty Measure (SPM) for a family. SPMFEDTAXAC 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 if applicable by Census year (and data sample if specified).
SPMFEDTAXAC Specific Variable Codes
9999999 = N/A (Not in Universe)
Universe
- Not group quarters.
Availability
- 2023: --
- 2022: --
- 2021: --
- 2020: --
- 2019: ACS
- 2018: ACS
- 2017: ACS
- 2016: ACS
- 2015: ACS
- 2014: ACS
- 2013: ACS
- 2012: ACS
- 2011: ACS
- 2010: ACS
- 2009: ACS
- 2008: --
- 2007: --
- 2006: --
- 2005: --
- 2004: --
- 2003: --
- 2002: --
- 2001: --
- 2000: --
- 1990: --
- 1980: --
- 1970: --
- 1960: --
- 1950: --
- 1940: --
- 1930: --
- 1920: --
- 1910: --
- 1900: --
- 1880: --
- 1870: --
- 1860: --
- 1850: --
- 2023: --
- 2022: --
- 2021: --
- 2020: --
- 2019: --
- 2018: --
- 2017: --
- 2016: --
- 2015: --
- 2014: --
- 2013: --
- 2012: --
- 2011: --
- 2010: --
- 2009: --
- 2008: --
- 2007: --
- 2006: --
- 2005: --
- 2000: --
- 1990: --
- 1980: --
- 1970: --
- 1930: --
- 1920: --
- 1910: --
Flags
This variable has no flags.Editing Procedure
There is no editing procedure available for this variable.