- Description
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Description
INCFARM reports the respondent's net pre-income-tax earnings as a tenant farmer, sharecropper, or operator of his/her own farm during the previous calendar year. This is the amount earned after subtracting farming expenses from gross receipts. Gross receipts include not only the value of farm products sold, but also those from government programs, renting out farm equipment, and the sale of any products from the farmland itself (such as gravel, sand, or wood). It excludes non-cash benefits (such as the free consumption of one's own farm products) and any income earned as an employee which is retained elsewhere in INCWAGE.
Income from incorporated enterprises was specifically excluded; persons who work for corporations are considered "employees," even if they are among the owners of the corporation, and income earned as a corporate employee was to be reported as wage/salary income (INCWAGE). On the other hand, owners of unincorporated farms who pay themselves "salaries" were to report these salaries as farm income. Some respondents may have missed this distinction, which was not explicitly made before 1970. Amounts are expressed in contemporary dollars; users must adjust for inflation (See INCTOT for Consumer Price Index adjustment factors).
INCFARM is a 6-digit numeric code reporting the respondent's net pre-income-tax earnings as a tenant farmer, sharecropper, or operator of his/her own farm during the previous calendar year. INCFARM 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: Users studying change over time must adjust for inflation (See Description).
INCFARM Specific Variable Codes
-09995 = -$9,990 (1980)
999999 = N/A
| INCFARM | ||
| Census | Bottom Code | Top Code |
| 1970 | -$9,900 | $50,000 |
| 1980 | -$9,990 | $75,000 |
| 1990 | -$9,999 | $54,000* |