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SPMFEDTAXBC
SPM unit's Federal tax before refundable tax credits
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Description

SPMFEDTAXBC represents an SPM Unit's total federal tax liability before 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 SPMFEDTAXBC, SPMFEDTAXAC, SPMEITC, SPMFICA, and SPMSTTAX.

For detailed information about how the Census Bureau derived these measures, please refer to the Supplemental Poverty Measure using the American Community Survey working paper.

SPMFEDTAXBC is a 7-digit numeric variable that is used to calculate the Supplemental Poverty Measure (SPM) for a family. SPMFEDTAXBC 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).

SPMFEDTAXBC Specific Variable Codes
9999999 = N/A (Not in Universe)

Comparability

Aside from the effects of inflation, this variable is comparable across all years.

Universe

  • Not group quarters.

Availability

United States
  • 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: --
Puerto Rico
  • 2023: --
  • 2022: --
  • 2021: --
  • 2020: --
  • 2019: --
  • 2018: --
  • 2017: --
  • 2016: --
  • 2015: --
  • 2014: --
  • 2013: --
  • 2012: --
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  • 2000: --
  • 1990: --
  • 1980: --
  • 1970: --
  • 1930: --
  • 1920: --
  • 1910: --

Flags

This variable has no flags.

Editing Procedure

There is no editing procedure available for this variable.