Top Coded and Bottom Coded Values for ACS/PRCS Samples by State

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The table below shows the top-code and bottom-code values by state. These top-codes and bottom-codes were derived based on the following rules:

  1. Age, travel time to work, and all base dollar amounts are top-coded using the state mean of all cases greater than or equal to the top-code state minimum value. The only exception to the top-code state minimum value is TAX which uses the top-code national minimum value. Income amounts which can have negative values (SEMP and INTP) are bottom-coded using the state mean of all cases less than or equal to the bottom-code state maximum value. Recodes of dollar amounts use the rounded top-coded/bottom-coded base dollar amounts without any additional top-coding/bottom-coding.
  2. Top-coded property taxes are further assigned to one of 68 categories.

Users should be aware that the IPUMS top- and bottom-codes diverge from those in the Census Bureau's documentation for two main reasons:

  1. The Census Bureau rounds its top-coded values before releasing the public-use data. For example, wage and salary income is rounded to the nearest $1,000 such that an actual top-coded value of $158,333 would become $158,000 in the public-use data. In most cases, these top-codes are off by no more than 0.1% from what would have been obtained if the Census Bureau had released the original, non-rounded top-codes. Monthly electricity and gas costs variables are rounded to the nearest $10. Because IPUMS multiplies these amounts by 12 to obtain the annual electricity and gas costs, this rounding error is similarly multiplied by 12. Still, most IPUMS utility top-codes diverge from the non-rounded utility top-codes by no more than 1%.
  2. While the Census Bureau documents top-codes for property taxes as actual dollar amounts, the public-use version of this variable is collapsed into sixty-nine categories.
Dataset IPUMS Original PUMS
1990 5% Excel --
1990 1% Excel --
2000 5% Excel Excel
2000 1% Excel Excel
2000 ACS Excel Excel
2001 ACS Excel Excel
2002 ACS Excel Excel
2003 ACS Excel Excel
2004 ACS Excel Excel
2005 ACS/PRCS Excel Excel
2006 ACS/PRCS Excel Excel
2007 ACS/PRCS Excel Excel
2005-2007 3-Year ACS/PRCS Excel *
2008 ACS/PRCS Excel Excel
2006-2008 3-Year ACS/PRCS Excel *
2009 ACS/PRCS Excel Excel
2007-2009 3-Year ACS/PRCS Excel *
2005-2009 5-Year ACS/PRCS Excel *
2010 ACS/PRCS Excel Excel
2008-2010 3-Year ACS/PRCS Excel *
2006-2010 5-Year ACS/PRCS Excel *
2011 ACS/PRCS Excel PDF, CSV
2009-2011 3-Year ACS/PRCS Excel *
2007-2011 5-Year ACS/PRCS Excel *
2012 ACS/PRCS Excel PDF, CSV
2010-2012 3-Year ACS/PRCS Excel *
2008-2012 5-Year ACS/PRCS Excel *
2013 ACS/PRCS Excel PDF, CSV
2011-2013 3-Year ACS/PRCS Excel *
2009-2013 5-Year ACS/PRCS Excel *
2014 ACS/PRCS Excel PDF, CSV
2010-2014 5-Year ACS/PRCS Excel *
2015 ACS/PRCS Excel PDF, CSV
2011-2015 5-Year ACS/PRCS Excel *
2016 ACS/PRCS Excel PDF, CSV
2012-2016 5-Year ACS/PRCS Excel *
2017 ACS/PRCS Excel PDF, CSV
2013-2017 5-Year ACS/PRCS Excel *
2018 ACS/PRCS Excel PDF, CSV
2014-2018 5-Year ACS/PRCS Excel *
2019 ACS/PRCS Excel PDF, CSV
2015-2019 5-Year ACS/PRCS Excel *
*In the multi-year ACS PUMS files, the top- and bottom-codes can be found in the documentation for each data year that makes up the file. For example, in the 2005-2007 3-year ACS, the 2005, 2006, and 2007 original PUMS top- and bottom-code documentation files should each be referenced. This is not the case for the IPUMS multi-year datasets, as variables reporting dollar values have been inflated to dollars for the last data year (i.e., 2007 dollars for the 2005-2007 3-year file) resulting in top- and bottom- codes that differ from the single-year ACS documentation.

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