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Income from interest, dividends, and rent


99999 = N.I.U. (Not in Universe).

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


INCIDR indicates how much pre-tax income (if any) the respondent received from dividends, interest on saving accounts or bonds, net rental income, royalties, and/or 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, INCIDR is consistent from 1968 to 1975.

Beginning in 1976, the sources of income covered by INCIDR appear in two variables, INCDRT (income from dividends, rents, and trusts) and INCINT (income from interest). In 1988, the INCDRT variable is supplanted by two other variables, INCDIVID (income from dividends) and INCRENT (income from rents). Analysts who wish to achieve comparability from 1976 forward should sum the values of INCDRT and INCINT (for 1976-1987), and the values of INCINT, INCDIVID, and INCRENT (for 1988 forward) to create a variable comparable to INCIDR (for 1968-1975).

For 1962-1967, the value of income incorporated in the INCIDR 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).

Comparability with IPUMS-USA

The IPUMS-USA variable INCINVST is equivalent to the IPUMS-CPS variable INCIDR. Available for the 1980, 1990, and 2000 censuses, INCINVST also covers income from an estate or trust, interest, dividends, royalties, and rents. Prior to 1980, these sources of income were included in the residual census variable INCOTHER (income from other sources). For INCINVST, information was collected for persons age 15 and older. The CPS variable INCIDR covered persons age 14 and older. As the discussion above indicates, researchers can replicate the IPUMS-CPS variable INCIDR for years after 1975 by combining data from other variables; these other variables did not adopt a lower age limit of 15 and older until 1980. If adjustments are made for differences in the universe and for inflation, the IPUMS-USA variable INCINVST can be matched by IPUMS-CPS data for 1968 forward.


  • Persons age 14+.


Years Jan Feb ASEC Apr May Jun Jul Aug Sep Oct Nov Dec
1968 – 1975 - - X - - - - - - - - -


This variable has no flags.

Unharmonized Variables