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Income from dividends, rent, trusts


99999 = N.I.U. (Not in Universe).
99997 = Top Code (1985-1987). For other years, see the Topcodes Tables link below.

See User Note for an explanation of these codes, and the Topcodes Tables page for documentation on income component topcodes over time.


INCDRT indicates how much pre-tax income (if any) the respondent received from dividends, net rental income, royalties, and income from estates and trusts.

Amounts are expressed as they were reported to the interviewer; users must adjust for inflation using Consumer Price Index adjustment factors.


Apart from the effects of inflation and changes in the universe, INCDRT is consistent from 1976 to 1987.

For 1962-1967, the value of income incorporated in the INCDRT is subsumed in the INCUNERN variable, which encompasses all income from sources other than wages and salaries (INCWAGE), non-farm businesses (INCBUS), and farms (INCFARM).

For 1968-1975, the value of income from dividends, rents, and trusts, later incorporated in INCDRT, was included in the INCIDR variable, which also covered income from interest.

Beginning in 1976, interest income was separately reported in the INCINT variable. The other sources of income--from dividends, rents, trusts, royalties, and estates--formerly included in INCIDR were separately reported in the INCDRT variable for 1976 to 1987.

Beginning in 1988, the INCDRT variable was supplanted by two more specific variables: INCDIVID (income from dividends from stocks or mutual funds) and INCRENT (income from rents, royalties, trusts, and estates). By combining the totals from INCDIVID and INCRENT, researchers can largely reproduce the INCDRT variable for the period after 1987.

Comparability with IPUMS-USA

The IPUMS-USA variable INCINVST is the closest equivalent to the IPUMS-CPS variable INCDRT. Available for the 1980, 1990, and 2000 censuses, INCINVST covers income from interest as well as income from dividends, rents, royalties, trusts, and estates. To replicate the value of INCINVST using IPUMS-CPS variables, researchers should sum the values of INCDRT and INCINT for the period from 1976 to 1987. For further discussion of achieving comparability with INCINVST in other years, see INCIDR, INCINT, INCDIVID, and INCRENT. Prior to 1980, income from dividends, rents, royalties, trusts, and estates were included in the residual census variable INCOTHER (income from other sources). For INCINVST, the census collected information for persons age 15 and older. The CPS variable INCDRT covered persons 14 and older for 1976-1979 and 15 and older after 1980.


  • 1976-1979: Persons age 14+.
  • 1980-1987: Persons age 15+.


Years Jan Feb ASEC Apr May Jun Jul Aug Sep Oct Nov Dec
1976 – 1987 - - X - - - - - - - - -



Unharmonized Variables