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.

Description

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.

Comparability

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

Universe

Flags

Unharmonized Variables

• UH_INCDIV_A1
• UH_INCDIV_A2
• UH_INCDIV_A3