Income Components: Topcodes, Replacement Values, and Swap Values

For confidentiality reasons, the Census Bureau has applied disclosure avoidance methods to reported income components to prevent the identification of individuals with extremely high incomes. The evolution of these procedures over time can be divided into traditional topcoding (1962-1995), replacement values (1996-2010), and rank proximity swapping (2011+) phases. Each of these methods and relevant values are detailed below.

Traditional Topcoding

Prior to 1996, there is no documentation regarding topcoding procedures, however, the codebooks do contain maximum allowable values for most income variables; when a maximum allowable value is not included in the codebook, we assume that the maximum allowable value is the maximum possible value for the width of the variable. Any respondent who reported an income ammount over this maximum allowed value would be assigned said maximum value. These values act as an implied topcode and are detailed in the table below. Cells where the maximum allowable value is inferred rather than explicitly stated in the codebook are marked with an asterisk (*).

Topcodes in Income Variables, 1962-1987
IPUMS Variable	Census Variable	1962-1967	1968-1975	1976-1981	1982-1984	1985-1987
INCALOTH	I53F	n/a	50,000	50,000	75,000	99,999
INCBUS	I51B	99,999*	99,999*	50,000	75,000	99,999
INCDRT	I53C	n/a	n/a	50,000	75,000	99,999
INCFARM	I51C	99,999*	99,999*	50,000	75,000	99,999
INCGOV	I53D	n/a	50000	29,999	29,999	29,999
INCIDR	PSRCBINC	n/a	50,000	n/a	n/a	n/a
INCRETIR	I53E	n/a	n/a	50,000	75,000	99,999
INCSS	I52A	n/a	50,000	9,999	19,999	19,999
INCSSI	I52B	n/a	n/a	5,999	5,999	9,999
INCUNERN	UNEARN2	99,999	n/a	n/a	n/a	n/a
INCWAGE	I51A	99,999	99,999*	50,000	75,000	99,999
INCWELFR	I53A	n/a	50000	19,999	19,999	19,999
* Maximum allowable value is inferred rather than explicitly stated in the codebook.

After a redesign of the ASEC survey in 1988, more income variables were added, and some existing ones were modified.

Topcodes in Income Variables, 1988-1995
IPUMS Variable	Census Variable	1988-1995
INCALIM	ALM-VAL	99,999
INCASIST	FIN-VAL	99,999
INCCHILD	CSP-VAL	99,999
INCDISA1	DISVAL1	99,999
INCDISA2	DISVAL2	99,999
INCDIVID	DIV-VAL	99,999
INCEDUC	ED-VAL	99,999
INCINT	INT-VAL	99,999
INCLONGJ	ERN-VAL	99,999
INCOTHER	OI-VAL	99,999
INCRENT	RNT-VAL	99,999
INCRETI1	RET-VAL1	99,999
INCRETI2	RET-VAL2	99,999
INCSS	SS-VAL	29,999
INCSSI	SSI-VAL	9,999
INCSURV1	SUR-VAL1	99,999
INCSURV2	SUR-VAL2	99,999
INCUNEMP	UC-VAL	99,999
INCVET	VET-VAL	29,999
INCWAGE	WSAL-VAL	199,998
INCWELFR	PAW-VAL	19,999
INCWKCOM	WC-VAL	99,999
OINCBUS	SE-VAL	99,999
OINCFARM	FRM-VAL	99,999
OINCWAGE	WS-VAL	99,999

Replacement Values

Beginning in 1996, the Census Bureau introduced a replacement value system to preserve privacy for those individuals reporting high incomes. For four variables (ERN-VAL, WS-VAL, SE-VAL, and FRM-VAL), the Bureau assigned a replacement value threshold. More income variables were added to this group beginning in 1998, and this average replacement value method continued through 2010.

A replacement value threshold is different from a traditional topcode. Rather than all reported values above the threshold being recoded to equal that threshold, all records that have an income value equal to or exceeding this threshold will be assigned an income value based on their demographic characteristics. The replacement values are equal to the mean income of other individuals in with the same characteristics as the high-income individual. As a result, records that have had replacement values applied will have income values above the threshold listed in the tables below. Replacement values and characteristics are described in the Replacement/Average Value by Characteristics tables below. Unless there is a specified threshold and replacement values for a variable in the years 1996 to 2010, the maximum possible value is the effective traditional topcode for the variable.

The following table shows maximum possible values and replacement value thresholds for 1996-2010. Users should note that ASEC codebooks from the late 90s seem to include the replacement values as the maximum possible value rather than the maximum possible reported value; this table includes the maximum possible reported value.

Maximum Possible Values and Replacement Value Thresholds, 1996-2010
IPUMS Variable	Census Variable	1996-1998		1999		2000-2002		2003-2010
		Maximum Possible Value	Replacement Value Threshold	Maximum Possible Value	Replacement Value Threshold	Maximum Possible Value	Replacement Value Threshold	Maximum Possible Value	Replacement Value Threshold
INCALIM	ALM-VAL	99,999	--	99,999	50,000	99,999	40,000	99,999	45,000
INCASIST	FIN-VAL	99,999	--	99,999	30,000	99,999	30,000	99,999	30,000
INCCHILD	CSP-VAL	99,999	--	99,999	15,000	99,999	15,000	99,999	15,000
INCDISA1	DISVAL1	99,999	--	99,999	35,000	99,999	35,000	99,999	35,000
INCDISA2	DISVAL2	99,999	--	99,999	35,000	99,999	35,000	99,999	35,000
INCDIVID	DIV-VAL	99,999	--	99,999	15,000	99,999	15,000	99,999	15,000
INCEDUC	ED-VAL	99,999	--	99,999	20,000	99,999	20,000	99,999	20,000
INCINT	INT-VAL	99,999	35,000	99,999	--	99,999	35,000	99,999	25,000
INCLONGJ	ERN-VAL	999,999	150,000	999,999	150,000	999,999	150,000	999,999	200,000
INCOTHER	OI-VAL	99,999	--	99,999	25,000	99,999	25,000	99,999	25,000
INCRENT	RNT-VAL	99,999	--	99,999	25,000	99,999	25,000	99,999	40,000
INCRETI1	RET-VAL1	99,999	--	99,999	45,000	99,999	45,000	99,999	45,000
INCRETI2	RET-VAL2	99,999	--	99,999	45,000	99,999	45,000	99,999	45,000
INCSS	SS-VAL	99,999	--	99,999	--	99,999	--	99,999	--
INCSSI	SSI-VAL	99,999	--	99,999	--	99,999	--	99,999	--
INCSURV1	SUR-VAL1	99,999	--	99,999	50,000	99,999	50,000	99,999	50,000
INCSURV2	SUR-VAL2	99,999	--	99,999	50,000	99,999	50,000	99,999	50,000
INCUNEMP	UC-VAL	99,999	--	99,999	--	99,999	--	99,999	--
INCVET	VET-VAL	99,999	--	99,999	--	99,999	--	99,999	--
INCWAGE	WSAL-VAL	999,999	1	999,999	1	999,999	1	999,999	1
INCWELFR	PAW-VAL	19,999	--	19,999	--	19,999	--	19,999	--
INCWKCOM	WC-VAL	99,999	--	99,999	--	99,999	--	99,999	--
OINCBUS	SE-VAL	999,999	40,000	999,999	40,000	999,999	40,000	999,999	50,000
OINCFARM	FRM-VAL	99,999	25,000	99,999	25,000	99,999	25,000	99,999	25,000
OINCWAGE	WS-VAL	999,999	25,000	999,999	25,000	999,999	25,000	999,999	35,000
1. INCWAGE is composed of topcoded elements OINCWAGE and INCLONGJ.

The following tables detail the replacement values for relevant variables and characteristics for each year in 1996-2010. The Replacement Value Characteristics table below is a key for those that follow. Because the IPUMS CPS variable INCWAGE is taken from the Census variable WSALVAL, which is a sum of ERNVAL and WSVAL, some values of INCWAGE will be greater than the values for ERNVAL in the replacement value tables.

Replacement Value Charateristics
Code	Charateristics
M	Male
F	Female
NBH	Not Black, Not Hispanic
B	Black
H	Hispanic
FTYR	Full Year (50+ weeks), Full Time (35+ hours per week)
OTH	Not Full Year, Full Time

The following tables present replacement value thresholds and replacement values by year for major income components, such as ERN-VAL, SE-VAL, and others.

1996 Income Replacement Value Thresholds & 1996 Income Replacement/Average Values

1996 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCLONGJ	ERN-VAL	150,000	576,372
OINCBUS	SE-VAL	40,000	154,528
OINCFARM	FRM-VAL	25,000	53,067
OINCWAGE	WS-VAL	25,000	183,748

1996 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M,NBH,FTYR	64,542	154,528	53,067	302,539
M,NBH,OTHR	77,983	150,318	--	268,562
M,B,FTYR	29,778	82,233*	45,717*	464,782
M,B,OTH	35,662*	82,233*	--	404,570*
M,H,FTYR	183,748	--	--	257,390
M,H,OTH	35,662*	--	--	404,570*
F,NBH,FTYR	56,977	64,058	45,717*	283,525
F,NBH,OTH	41,501	82,233*	45,717*	576,372
F,B,FTYR	35,662*	--	--	404,570*
F,B,OTH	35,662*	--	--	--
F,H,FTYR	35,662*	--	--	404,570*
F,H,OTH	--	--	--	404,570*
* Cells were collapsed
-- No topcoded records for this variable in this year

1997 Income Replacement Value Thresholds & 1997 Income Replacement/Average Values

1997 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCLONGJ	ERN-VAL	150,000	454,816
OINCBUS	SE-VAL	40,000	152,709
OINCFARM	FRM-VAL	25,000	38,781
OINCWAGE	WS-VAL	25,000	257,102

1997 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M,NBH,FTYR	45,749	128,477	38,781*	318,982
M,NBH,OTHR	79,461	152,709*	--	325,788
M,B,FTYR	62,044*	152,709*	--	391,163
M,B,OTH	--	--	--	454,816*
M,H,FTYR	62,044*	152,709*	--	384,160
M,H,OTH	62,044*	--	--	454,816*
F,NBH,FTYR	48,635	152,709*	38,781*	357,884
F,NBH,OTH	54,576	152,709*	--	222,551
F,B,FTYR	257,102	--	--	454,816*
F,B,OTH	--	152,709*	--	454,816*
F,H,FTYR	62,044*	152,709*	--	454,816*
F,H,OTH	62,044*	--	--	--
* Cells were collapsed
-- No topcoded records for this variable in this year

1998 Income Replacement Value Thresholds & 1998 Income Replacement/Average Values

1998 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)
INCLONGJ	ERN-VAL	150,000
OINCBUS	SE-VAL	40,000
OINCFARM	FRM-VAL	25,000
OINCWAGE	WS-VAL	25,000

1998 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M,NBH,FTYR	61,345	101,769	90,170	330,659
M,NBH,OTHR	88,513	104,335*	92,601*	330,095
M,B,FTYR	51,707	--	--	204,325
M,B,OTH	40,732	104,335*	--	267,659*
M,H,FTYR	39,943	104,335*	--	309,950
M,H,OTH	47,530*	--	--	267,659*
F,NBH,FTYR	48,755	54,484	61,127	306,468
F,NBH,OTH	39,353	104,335*	92,601*	442,040
F,B,FTYR	47,530*	--	--	267,659*
F,B,OTH	47,530*	104,335*	--	--
F,H,FTYR	35,080	--	--	394,555
F,H,OTH	47,530*	--	92,601*	267,659*
* Cells were collapsed
-- No topcoded records for this variable in this year

1999 Income Replacement Value Thresholds & 1999 Income Replacement/Average Values

1999 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCALIM	ALM-VAL	50,000	93,114
INCASIST	FIN-VAL	30,000	40,717
INCCHILD	CSP-VAL	15,000	26,592
INCDISA1	DIS-VAL1	35,000	55,328
INCDISA2	DIS-VAL2	35,000	54,857
INCDIVID	DIV-VAL	15,000	36,877
INCEDUC	ED-VAL	20,000	27,810
INCINT	INT-VAL	35,000	60,819
INCOTHER	OI-VAL	25,000	44,265
INCRENT	RNT-VAL	25,000	57,453
INCRETI1	RET-VAL1	45,000	62,277
INCRETI2	RET-VAL2	45,000	49,551
INCSURV1	SUR-VAL1	50,000	89,007
INCSURV2	SURVAL2	50,000	89,007
INCLONGJ	ERN-VAL	150,000	--
OINCBUS	SE-VAL	40,000	--
OINCFARM	FRM-VAL	25,000	--
OINCWAGE	WS-VAL	25,000	--

1999 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M,NBH,FTYR	59,925	123,543	65,337	306,731
M,NBH,OTH	50,406	103,545*	44,558*	348,516
M,B,FTYR	51,139	--	--	266,303
M,B,OTH	--	--	--	--
M,H,FTYR	52,678	103,545*	--	419,044
M,H,OTH	57,828*	103,545*	--	492,657*
F,NBH,FTYR	35,583	52,835	44,558*	402,204
F,NBH,OTH	59,301	131,519	44,558*	390,510
F,B,FTYR	34,826	--	--	492,657*
F,B,OTH	57,828*	--	--	492,657*
F,H,FTYR	36,826	--	--	367,181
F,H,OTH	36,604	--	--	492,657*
* Cells were collapsed
-- No topcoded records for this variable in this year

2000 Income Replacement Value Thresholds & 2000 Income Replacement/Average Values

2000 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCALIM	ALM-VAL	40,000	54,009
INCASIST	FIN-VAL	30,000	54,560
INCCHILD	CSP-VAL	15,000	23,918
INCDISA1	DIS-VAL1	35,000	73,484
INCDISA2	DIS-VAL2	35,000	73,484
INCDIVID	DIV-VAL	15,000	36,962
INCEDUC	ED-VAL	20,000	25,585
INCINT	INT-VAL	35,000	63,005
INCOTHER	OI-VAL	25,000	50,217
INCRENT	RNT-VAL	25,000	55,220
INCRETI1	RET-VAL1	45,000	63,210
INCRETI2	RET-VAL2	45,000	62,139
INCSURV1	SUR-VAL1	50,000	83,427
INCSURV2	SUR-VAL2	50,000	83,427
INCLONGJ	ERN-VAL	150,000	--
OINCBUS	SE-VAL	40,000	--
OINCFARM	FRM-VAL	25,000	--
OINCWAGE	WS-VAL	25,000	--

2000 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M,NBH,FTYR	50,038	119,585	87,165	229,340
M,NBH,OTH	49,809	107,128	51,355*	205,817
M,B,FTYR	35,624	--	--	257,525
M,B,OTH	31,178*	64,058*	--	244,805*
M,H,FTYR	39,676	64,058*	51,355*	362,302
M,H,OTH	31,178*	64,058*	--	244,805*
F,NBH,FTYR	51,468	63,257	54,784	197,387
F,NBH,OTH	65,960	64,543	62,400	284,133
F,B,FTYR	67,780	--	--	244,805*
F,B,OTH	31,178*	--	--	244,805*
F,H,FTYR	50,769	--	--	333,565
F,H,OTH	236,225	64,058*	51,355*	--
* Cells were collapsed
-- No topcoded records for this variable in this year

2001 Income Replacement Value Thresholds & 2001 Income Replacement/Average Values

2001 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCALIM	ALM-VAL	40,000	62,073
INCASIST	FIN-VAL	30,000	48,068
INCCHILD	CSP-VAL	15,000	27,933
INCDISA1	DIS-VAL1	35,000	60,673
INCDISA2	DIS-VAL2	35,000	60,673
INCDIVID	DIV-VAL	15,000	38,892
INCEDUC	ED-VAL	20,000	31,910
INCINT	INT-VAL	35,000	61,101
INCOTHER	OI-VAL	25,000	40,819
INCRENT	RNT-VAL	25,000	54,650
INCRETI1	RET-VAL1	45,000	64,547
INCRETI2	RET-VAL2	45,000	62,481
INCSURV1	SUR-VAL1	50,000	82,056
INCSURV2	SUR-VAL2	50,000	84,388
INCLONGJ	ERN-VAL	150,000	--
OINCBUS	SE-VAL	40,000	--
OINCFARM	FRM-VAL	25,000	--
OINCWAGE	WS-VAL	25,000	--

2001 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M,NBH,FTYR	56,879	119,800	133,004	335,115
M,NBH,OTH	55,632	88,983	184,485*	321,602
M,B,FTYR	76,729	59,988*	184,485*	306,926
M,B,OTH	38,579	--	--	--
M,H,FTYR	39,963	59,988*	184,485*	281,921
M,H,OTH	31,475	--	--	337,173*
F,NBH,FTYR	41,433	59,988*	184,485*	289,031
F,NBH,OTH	39,320	61,878	184,485*	195,699
F,B,FTYR	39,821	--	184,485*	337,173*
F,B,OTH	37,723*	--	--	337,173*
F,H,FTYR	37,781	--	184,485*	312,752
F,H,OTH	37,723*	59,988*	184,485*	--
* Cells were collapsed
-- No topcoded records for this variable in this year

2002 Income Replacement Value Thresholds & 2002 Income Replacement/Average Values

2002 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCALIM	ALM-VAL	40,000	63,554
INCCHILD	CSP-VAL	15,000	25,657
INCASIST	FIN-VAL	30,000	46,155
INCDISA1	DIS-VAL1	35,000	52,858
INCDISA2	DIS-VAL2	35,000	--
INCDIVID	DIV-VAL	15,000	38,962
INCEDUC	ED-VAL	20,000	34,876
INCINT	INT-VAL	35,000	64,854
INCOTHER	OI-VAL	25,000	47,177
INCRENT	RNT-VAL	25,000	57,417
INCRETI1	RET-VAL1	45,000	64,501
INCRETI2	RET-VAL2	45,000	65,080
INCSURV1	SUR-VAL1	50,000	90,937
INCSURV2	SUR-VAL2	50,000	90,937
INCLONGJ	ERN-VAL	150,000	--
OINCBUS	SE-VAL	40,000	--
OINCFARM	FRM-VAL	25,000	--
OINCWAGE	WS-VAL	25,000	--

2002 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M, NBH, FTYR	320,718	60,670	127,597	44,547
M, NBH, OTH	319,749	62,491	98,041	45,604
M, B, FTYR	326,969	49,155	108,083	303,621*
M, B, OTH	432,853*	37,606*	--	--
M, H, FTYR	331,926	50,534	79,683	49,415
M, H, OTH	432,853*	44,088	49,520*	303,621*
F, NBH, FTYR	361,315	43,389	56,934	431,345
F, NBH, OTH	270,370	44,255	48,880	360,886
F, B, FTYR	477,562	40,566	49,520*	303,621*
F, B, OTH	--	48,818	--	--
F, H, FTYR	330,981	65,493	49,520*	303,621*
F, B, OTH	432,853*	37,606*	49,520*	--
* Cells were collapsed
-- No topcoded records for this variable in this year

2003 Income Replacement Value Thresholds & 2003 Income Replacement/Average Values

2003 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCALIM	ALM-VAL	45,000	54,886
INCASIST	FIN-VAL	30,000	60,846
INCCHILD	CSP-VAL	15,000	25,714
INCDISA1	DIS-VAL1	35,000	66,563
INCDISA2	DIS-VAL2	35,000	--
INCDIVID	DIV-VAL	15,000	33,581
INCEDUC	ED-VAL	20,000	31,142
INCINT	INT-VAL	25,000	50,186
INCOTHER	OI-VAL	25,000	58,194
INCRENT	RNT-VAL	40,000	72,409
INCRETI1	RET-VAL1	45,000	63,889
INCRETI2	RET-VAL2	45,000	81,933
INCSURV1	SUR-VAL1	50,000	86,529*
INCSURV2	SUR-VAL2	50,000	86,529*
INCLONGJ	ERN-VAL	200,000	--
OINCBUS	SE-VAL	50,000	--
OINCFARM	FRM-VAL	25,000	--
OINCWAGE	WS-VAL	35,000	--
* Cells were collapsed

2003 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M, NBH, FTYR	91,360	141,605	65,682	390,823
M, NBH, OTH	63,217	193,633	107,814	487,716
M, B, FTYR	60,724	149,560*	199,326*	443,501
M, B, OTH	48,548*	--	--	--
M, H, FTYR	49,866	149,560*	199,326*	562,913
M, H, OTH	49,483	--	--	--
F, NBH, FTYR	55,255	75,880	46,839	480,607
F, NBH, OTH	51,520	149,560*	199,326*	343,880
F, B, FTYR	48,548*	--	--	336,975
F, B, OTH	48,548*	--	--	--
F, H, FTYR	57,290	--	199,326*	595,494
F, B, OTH	--	--	--	--
* Cells were collapsed
-- No topcoded records for this variable in this year

2004 Income Replacement Value Thresholds & 2004 Income Replacement/Average Values

2004 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCALIM	ALM-VAL	45,000	74,692
INCASIST	FIN-VAL	30,000	51,555
INCCHILD	CSP-VAL	15,000	28,201
INCDISA1	DIS-VAL1	35,000	57,375
INCDISA2	DIS-VAL2	35,000	--
INCDIVID	DIV-VAL	15,000	39,987
INCEDUC	ED-VAL	20,000	30,986
INCINT	INT-VAL	25,000	51,372
INCOTHER	OI-VAL	25,000	47,050
INCRENT	RNT-VAL	40,000	74,636
INCRETI1	RET-VAL1	45,000	62,401
INCRETI2	RET-VAL2	45,000	61,613
INCSURV1	SUR-VAL1	50,000	82,330
INCSURV2	SUR-VAL2	50,000	82,330
INCLONGJ	ERN-VAL	200,000	--
OINCBUS	SE-VAL	50,000	--
OINCFARM	FRM-VAL	25,000	--
OINCWAGE	WS-VAL	35,000	--

2004 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M, NBH, FTYR	89,988	111,645	67,545	404,469
M, NBH, OTH	85,005	154,049	72,338	352,161
M, B, FTYR	156,017	104,785*	37,503*	360,083
M, B, OTH	50,720	104,785*	--	407,231*
M, H, FTYR	64,536	91,233	50,171	427,646
M, H, OTH	53,834*	104,785*	301,900	407,231*
F, NBH, FTYR	67,710	99,464	40,178	390,847
F, NBH, OTH	50,853	104,785*	37,503*	520,705
F, B, FTYR	57,293	104,785*	37,503*	556,932
F, B, OTH	53,834*	--	--	407,231*
F, H, FTYR	49,202	--	--	387,963
F, B, OTH	53,834*	104,785*	37,503*	--
* Cells were collapsed
-- No topcoded records for this variable in this year

2005 Income Replacement Value Thresholds & 2005 Income Replacement/Average Values

2005 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCALIM	ALM-VAL	45,000	64,152
INCASIST	FIN-VAL	30,000	57,893
INCCHILD	CSP-VAL	15,000	26,280
INCDISA1	DIS-VAL1	35,000	53,727
INCDISA2	DIS-VAL2	35,000	53,727
INCDIVID	DIV-VAL	15,000	35,416
INCEDUC	ED-VAL	20,000	30,892
INCINT	INT-VAL	25,000	55,524
INCOTHER	OI-VAL	25,000	65,537
INCRENT	RNT-VAL	40,000	76,259
INCRETI1	RET-VAL1	45,000	59,636
INCRETI2	RET-VAL2	45,000	59,941
INCSURV1	SUR-VAL1	50,000	83,153
INCSURV2	SUR-VAL2	50,000	83,153
INCLONGJ	ERN-VAL	200,000	--
OINCWAGE	WS-VAL	35,000	--
OINCBUS	SE-VAL	50,000	--
OINCFARM	FRM-VAL	25,000	--

2005 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M, NBH, FTYR	77,282	160,832	50,413	422,850
M, NBH, OTH	65,850	166,826	72,431	490,151
M, B, FTYR	60,016	164,370*	45,639*	471,917
M, B, OTH	48,355*	--	45,639*	--
M, H, FTYR	57,768	164,370*	45,639*	421,411
M, H, OTH	55,796	164,370*	--	713,263*
F, NBH, FTYR	63,911	90,574	71,842	474,404
F, NBH, OTH	58,200	89,079	72,177	502,982
F, B, FTYR	53,189	--	45,639*	713,263*
F, B, OTH	48,355*	--	--	--
F, H, FTYR	60,586	164,370*	45,639*	366,935
F, B, OTH	48,355*	--	45,639*	713,263*
* Cells were collapsed
-- No topcoded records for this variable in this year

2006 Income Replacement Value Thresholds & 2006 Income Replacement/Average Values

2006 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCALIM	ALM-VAL	45,000	79,169
INCASIST	FIN-VAL	30,000	44,671
INCCHILD	CSP-VAL	15,000	26,483
INCDISA1	DIS-VAL1	35,000	57,002
INCDISA2	DIS-VAL2	35,000	57,002
INCDIVID	DIV-VAL	15,000	37,508
INCEDUC	ED-VAL	20,000	31,645
INCINT	INT-VAL	25,000	54,984
INCOTHER	OI-VAL	25,000	44,131
INCRENT	RNT-VAL	40,000	76,212
INCRETI1	RET-VAL1	45,000	60,185
INCRETI2	RET-VAL2	45,000	69,170
INCSURV1	SUR-VAL1	50,000	88,265
INCSURV2	SUR-VAL2	50,000	88,265
INCLONGJ	ERN-VAL	200,000	--
OINCBUS	SE-VAL	50,000	--
OINCFARM	FRM-VAL	25,000	--
OINCWAGE	WS-VAL	35,000	--

2006 Income Replacement Value Thresholds and Means
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M, NBH, FTYR	79,378	186,628	208,516	423,545
M, NBH, OTH	71,808	153,392	289,288	535,835
M, B, FTYR	52,371	76,650*	43,931*	543,488
M, B, OTH	106,075	--	43,931*	--
M, H, FTYR	54,590	76,650*	141,398	404,840
M, H, OTH	54,656*	76,650*	--	303,536*
F, NBH, FTYR	55,344	80,515	51,655	410,175
F, NBH, OTH	65,828	76,650*	37,129	475,211
F, B, FTYR	59,002	76,650*	43,931*	303,536*
F, B, OTH	54,656*	--	--	303,536*
F, H, FTYR	68,283	76,650*	43,931*	257,855
F, B, OTH	54,656*	--	--	303,536*
* Cells were collapsed
-- No topcoded records for this variable in this year

2007 Income Replacement Value Thresholds & 2007 Income Replacement/Average Values

2007 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCALIM	ALM-VAL	45,000	74,367
INCASIST	FIN-VAL	30,000	55,318
INCCHILD	CSP-VAL	15,000	30,625
INCDISA1	DIS-VAL1	35,000	57,500
INCDISA2	DIS-VAL2	35,000	--
INCDIVID	DIV-VAL	15,000	38,224
INCEDUC	ED-VAL	20,000	31,953
INCINT	INT-VAL	25,000	53,946
INCOTHER	OI-VAL	25,000	51,238
INCRENT	RNT-VAL	40,000	75,061
INCRETI1	RET-VAL1	45,000	62,089
INCRETI2	RET-VAL2	45,000	60,190
INCSURV1	SUR-VAL1	50,000	89,702
INCSURV2	SUR-VAL2	50,000	89,702
INCLONGJ	ERN-VAL	200,000	--
OINCBUS	SE-VAL	50,000	--
OINCFARM	FRM-VAL	25,000	--
OINCWAGE	WS-VAL	35,000	--

2007 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M, NBH, FTYR	74,091	125,974	145,701	437,528
M, NBH, OTH	59,081	82,124	48,679*	446,853
M, B, FTYR	53,197	195,957*	48,679*	579,599
M, B, OTH	46,986*	195,957*	--	391,498*
M, H, FTYR	56,306	146,920	48,679*	619,221
M, H, OTH	46,986*	--	48,679*	610,317
F, NBH, FTYR	61,472	454,133	43,376	423,652
F, NBH, OTH	52,975	195,957*	48,679*	378,348
F, B, FTYR	45,266	195,957*	--	615,203
F, B, OTH	46,986*	--	48,679*	--
F, H, FTYR	240,674	--	48,679*	438,937
F, B, OTH	--	--	--	391,498*
* Cells were collapsed
-- No topcoded records for this variable in this year

2008 Income Replacement Value Thresholds & 2008 Income Replacement/Average Values

2008 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCALIM	ALM-VAL	45,000	78,221
INCASIST	FIN-VAL	30,000	54,932
INCCHILD	CSP-VAL	15,000	27,258
INCDISA1	DIS-VAL1	35,000	53,033
INCDISA2	DIS-VAL2	35,000	--
INCDIVID	DIV-VAL	15,000	33,651
INCEDUC	ED-VAL	20,000	32,350
INCINT	INT-VAL	25,000	52,619
INCOTHER	OI-VAL	25,000	52,305
INCRENT	RNT-VAL	40,000	70,556
INCRETI1	RET-VAL1	45,000	64,317
INCRETI2	RET-VAL2	45,000	54,832
INCSURV1	SUR-VAL1	50,000	84,949
INCSURV2	SUR-VAL2	50,000	84,949
INCLONGJ	ERN-VAL	200,000	--
OINCBUS	SE-VAL	50,000	--
OINCFARM	FRM-VAL	25,000	--
OINCWAGE	WS-VAL	35,000	--

2008 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M, NBH, FTYR	73,029	93,400	43,286	419,969
M, NBH, OTH	81,226	109,594	49,095*	451,584
M, B, FTYR	51,636	93,014*	--	272,589
M, B, OTH	65,442	--	--	452,792*
M, H, FTYR	56,732	93,014*	49,095	425,629
M, H, OTH	51,001	--	--	452,792*
F, NBH, FTYR	57,459	93,014*	63,438	366,022
F, NBH, OTH	77,391	113,081	117,856	496,759
F, B, FTYR	57,069	93,014*	--	688,117
F, B, OTH	57,991*	--	49,095*	--
F, H, FTYR	57,991*	93,014*	49,095*	351,023
F, B, OTH	57,991*	--	--	452,792*
* Cells were collapsed
-- No topcoded records for this variable in this year

2009 Income Replacement Value Thresholds & 2009 Income Replacement/Average Values

2009 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCALIM	ALM-VAL	45,000	81,848
INCASIST	FIN-VAL	30,000	50,286
INCCHILD	CSP-VAL	15,000	32,742
INCDISA1	DIS-VAL1	35,000	59,407
INCDISA2	DIS-VAL2	35,000	--
INCDIVID	DIV-VAL	15,000	38,815
INCEDUC	ED-VAL	20,000	34,506
INCINT	INT-VAL	25,000	51,580
INCOTHER	OI-VAL	25,000	60,372
INCRENT	RNT-VAL	40,000	73,177
INCRETI1	RET-VAL1	45,000	63,965
INCRETI2	RET-VAL2	45,000	62,278
INCSURV1	SUR-VAL1	50,000	81,265
INCSURV2	SUR-VAL2	50,000	--
INCLONGJ	ERN-VAL	200,000	--
OINCBUS	SE-VAL	50,000	--
OINCFARM	FRM-VAL	25,000	--
OINCWAGE	WS-VAL	35,000	--

2009 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M, NBH, FTYR	82,946	133,732	62,368	389,599
M, NBH, OTH	69,999	111,752	68,269*	403,543
M, B, FTYR	62,071	183,401*	--	553,087
M, B, OTH	52,109*	--	35,615	440,233*
M, H, FTYR	57,838	183,401*	35,615*	436,465
M, H, OTH	82,098	183,401*	35,615*	506,827*
F, NBH, FTYR	59,069	171,377	35,615*	407,720
F, NBH, OTH	61,413	183,401*	38,521	420,227
F, B, FTYR	70,577	183,401*	--	383,596
F, B, OTH	52,109*	--	--	440,233
F, H, FTYR	64,367	--	--	397,063
F, B, OTH	52,109*	--	35,615	--
* Cells were collapsed
-- No topcoded records for this variable in this year

2010 Income Replacement Value Thresholds & 2010 Income Replacement/Average Values

2010 Income Replacement Value Thresholds and Means
IPUMS Variable	CPS Variable	Threshold ($)	Mean Earnings ($)
INCALIM	ALM-VAL	45,000	71,470
INCASIST	FIN-VAL	30,000	56,017
INCCHILD	CSP-VAL	15,000	30,870
INCDISA1	DIS-VAL1	35,000	54,708
INCDISA2	DIS-VAL2	35,000	--
INCEDUC	ED-VAL	20,000	32,097
INCIDIVD	DIV-VAL	15,000	40,100
INCINT	INT-VAL	25,000	55,289
INCOTHER	OI-VAL	25,000	64,994
INCRENT	RNT-VAL	40,000	71,580
INCRETI1	RET-VAL1	45,000	64,179
INCRETI2	RET-VAL2	45,000	54,754
INCSURV1	SUR-VAL1	50,000	88,489
INCSURV2	SUR-VAL2	50,000	88,489
INCLONGJ	ERN-VAL	200,000	--
OINCBUS	SE-VAL	50,000	--
OINCFARM	FRM-VAL	25,000	--
OINCWAGE	WS-VAL	35,000	--

2010 Income Replacement/Average Values by Characteristics
	OINCWAGE ($)	OINCBUS ($)	OINCFARM ($)	INCLONGJ ($)
Characteristics	WS-VAL	SE-VAL	FRM-VAL	ERN-VAL
M,NBH,FTYR	67,527	120,846	61,670	409,068
M,NBH,OTH	63,860	78,224	59,646 *	377,332
M,B,FTYR	59,900	135,215 *	59,646 *	418,365
M,B,OTH	87,422 *	135,215 *	--	382,500
M,H,FTYR	54,534	135,215 *	--	415,929
M,H,OTH	94,470	--	--	326,011 *
F,NBH,FTYR	62,705	122,432	34,352	433,605
F,NBH,OTH	77,677	135,215 *	35,673	427,220
F,B,FTYR	40,348	--	--	566,972
F,B,OTH	57,017	--	59,646 *	326,011*
F,H,FTYR	87,422 *	135,215 *	--	493,804
F,H,OTH	87,422 *	135,215 *	--	567,699
* Cells were collapsed
-- No topcoded records for this variable in this year

Rank Proximity Swapping

In 2011, the Census Bureau shifted from the average replacement value system to a rank proximity swapping procedure to preserve privacy in income variables. In this technique, all values greater than or equal to the swap value threshold are ranked from lowest to highest and systematically swapped amongst one another within a bounded interval. All swapped values are also rounded to two significant digits. The rank proximity swapping method preserves the distribution of values above the threshold, but preserves privacy, as the income value in the data will not be the one that that respondent reported. Users should note that the maximum possible value is also constrained by the width of the variable, even in variables that have rank proximity swapping applied. As in earlier years, variables without swap value thresholds have a defacto topcode at the maximum possible value.

Maximum Possible Values and Swap Thresholds, 2011-2018
IPUMS Variable	Census Variable	2011-2014		2015		2016		2017		2018
		Maximum Possible Value	Swap Value Threshold	Maximum Possible Value	Swap Value Threshold	Maximum Possible Value	Swap Value Threshold	Maximum Possible Value	Swap Value Threshold	Maximum Possible Value	Swap Value Threshold
INCALIM	ALM-VAL	99,999	66,000	99,999	96,000	n/a	n/a	n/a	n/a	n/a	n/a
INCASIST	FIN-VAL	99,999	30,000	99,999	40,000	99,999	40,000	99,999	42,000	99,999	35,000
INCCHILD	CSP-VAL	99,999	21,000	99,999	17,000	99,999	18,200	99,999	18,200	99,999	21,600
INCDISA1	DISVAL1	99,999	48,000	99,999	48,000	99,999	51,600	99,999	48,800	99,999	41,800
INCDISA2	DISVAL2	99,999	--	99,999	--	99,999	--	99,999	--	99,999	41,800
INCDIVID	DIV-VAL	999,999	20,000	999,999	24,000	999,999	24,000	999,999	34,000	999,999	30,000
INCEDUC	ED-VAL	99,999	30,000	99,999	36,000	99,999	30,000	99,999	40,000	99,999	40,000
INCINT	INT-VAL	99,999	24,000	99,999	50,000	99,999	33,873	99,999	50,827	99,999	74,243
INCLONGJ	ERN-VAL	9,999,999	250,000	9,999,999	280,000	9,999,999	300,000	9,999,999	300,000	9,999,999	300,000
INCOTHER	OI-VAL	99,999	30,000	99,999	40,000	99,999	41,952	99,999	50,000	99,999	51,600
INCRENT	RNT-VAL	99,999	50,000	99,999	60,000	99,999	50,000	99,999	60,000	99,999	60,000
INCRETI1	RET-VAL1	99,999	64,000	99,999	66,000	99,999	70,000	99,999	69,600	99,999	72,000
INCRETI2	RET-VAL2	99,999	--	99,999	66,000	99,999	70,000	99,999	69,600	99,999	72,000
INCSS	SS-VAL	50,000	--	50,000	--	50,000	--	50,000	--	50,000	--
INCSSI	SSI-VAL	25,000	--	25,000	--	25,000	--	25,000	--	25,000	--
INCSURV1	SUR-VAL1	99,999	57,600	99,999	67,000	99,999	99,999	99,999	65,000	99,999	99,999
INCSURV2	SUR-VAL2	99,999	--	99,999	80,000	99,999	99,999	99,999	65,000	99,999	99,999
INCUNEMP	UC-VAL	99,999	--	99,999	--	99,999	--	99,999	--	99,999	--
INCVET	VET-VAL	99,999	--	99,999	--	99,999	--	99,999	--	99,999	--
INCWAGE	WSAL-VAL	9,999,999	--	9,999,999	--	9,999,999	--	9,999,999	--	9,999,999	--
INCWELFR	PAW-VAL	25,000	--	25,000	--	25,000	--	25,000	--	25,000	--
INCWKCOM	WC-VAL	99,999	--	99,999	--	99,999	--	99,999	--	99,999	--
OINCBUS	SE-VAL	9,999,999	60,000	9,999,999	100,000	9,999,999	75,000	9,999,999	100,000	9,999,999	--
OINCFARM	FRM-VAL	999,999	30,000	999,999	40,000	999,999	50,000	999,999	45,000	999,999	65,000
OINCWAGE	WS-VAL	9,999,999	47,000	9,999,999	56,000	9,999,999	55,000	9,999,999	55,000	9,999,999	56,000

With the redesign of the income section of the ASEC survey in 2019, more variables were given the rank proximity swapping treatment.

Maximum Possible Values and Swap Thresholds, 2019
IPUMS Variable	Census Variable	2019
		Maximum Possible Value	Swap Value Threshold
INCASIST	FIN-VAL	999,999	50,000
INCCAPG	CAP-VAL	999,999	51,500
INCCHILD	CSP-VAL	99,999	20,400
INCDISA1	DIS-VAL1	999,999	54,000
INCDISA2	DIS-VAL2	999,999	54,000
INCDIVID	DIV-VAL	999,999	54,000
INCEDUC	ED-VAL	99,999	39,000
INCINT	INT-VAL	999,999	--
INCLONGJ	ERN-VAL	9,999,999	310,000
INCOTHER	OI-VAL	999,999	40,000
INCPEN1	PEN-VAL1	999,999	80,000
INCPEN2	PEN-VAL2	999,999	80,000
INCRANN	ANN-VAL	999,999	60,000
INCRENT	RNT-VAL	999,999	66,000
INCRET1 (58+)	DST-VAL1	999,999	85,000
INCRET2 (58+)	DST-VAL2	999,999	85,000
INCRET1 (under 58)	DST-VAL1-YNG	999,999	72,000
INCRET2 (under 58)	DST-VAL2-YNG	999,999	72,000
INCRINT1	RINT-VAL1	999,999	20,000
INCRINT2	RINT-VAL2	999,999	20,000
INCSS	SS-VAL	99,999	--
INCSSI	SSI-VAL	99,999	--
INCSURV1	SUR-VAL1	999,999	100,000
INCSURV2	SUR-VAL2	999,999	100,000
INCUNEMP	UC-VAL	99,999	--
INCVET	VET-VAL	999,999	--
INCWAGE	WSAL-VAL	9,999,999	--
INCWELFR	PAW-VAL	99,999	--
INCWKCOM	WC-VAL	99,999	--
OINCBUS	SE-VAL	999,999	100,000
OINCFARM	FRM-VAL	999,999	35,000
OINCWAGE	WS-VAL	9,999,999	60,000

Maximum Possible Values and Swap Thresholds, 2020
IPUMS Variable	Census Variable	2020
		Maximum Possible Value	Replacement Value Threshold
INCASIST	FIN-VAL	999,999	54,000
INCCAPG	CAP-VAL	999,999	85,000
INCCHILD	CSP-VAL	99,999	21,320
INCDISA1	DIS-VAL1	999,999	72,000
INCDISA2	DIS-VAL2	999,999	72,000
INCDIVID	DIV-VAL	999,999	38,000
INCEDUC	ED-VAL	99,999	37,650
INCINT	INT-VAL	999,999	--
INCLONGJ	ERN-VAL	9,999,999	360,000
INCOTHER	OI-VAL	999,999	82,992
INCPEN1	PEN-VAL1	999,999	84,000
INCPEN2	PEN-VAL2	999,999	84,000
INCRANN	ANN-VAL	999,999	60,000
INCRENT	RNT-VAL	999,999	75,000
INCRET1 (58+)	DST-VAL1	999,999	81,250
INCRET2 (58+)	DST-VAL2	999,999	81,250
INCRET1 (under 58)	DST-VAL1-YNG	999,999	80,000
INCRET2 (under 58)	DST-VAL2-YNG	999,999	80,000
INCRINT1	RINT-VAL1	999,999	44,000
INCRINT2	RINT-VAL2	999,999	44,000
INCSS	SS-VAL	99,999	--
INCSSI	SSI-VAL	99,999	--
INCSURV1	SUR-VAL1	999,999	100,000
INCSURV2	SUR-VAL2	999,999	100,000
INCUNEMP	UC-VAL	99,999	--
INCVET	VET-VAL	999,999	--
INCWAGE	WSAL-VAL	9,999,999	--
INCWELFR	PAW-VAL	99,999	--
INCWKCOM	WC-VAL	99,999	--
OINCBUS	SE-VAL	999,999	100,000
OINCFARM	FRM-VAL	999,999	50,000
OINCWAGE	WS-VAL	9,999,999	70,000

Maximum Possible Values and Swap Thresholds, 2021
IPUMS Variable	Census Variable	2021
		Maximum Possible Value	Replacement Value Threshold
INCASIST	FIN-VAL	999,999	60,000
INCCAPG	CAP-VAL	999,999	75,000
INCCHILD	CSP-VAL	99,999	20,400
INCDISA1	DIS-VAL1	999,999	50,000
INCDISA2	DIS-VAL2	999,999	50,000
INCDIVID	DIV-VAL	999,999	39,000
INCEDUC	ED-VAL	99,999	40,000
INCINT	INT-VAL	999,999	--
INCLONGJ	ERN-VAL	9,999,999	350,000
INCOTHER	OI-VAL	999,999	58,000
INCPEN1	PEN-VAL1	999,999	84,000
INCPEN2	PEN-VAL2	999,999	84,000
INCRANN	ANN-VAL	999,999	72,000
INCRENT	RNT-VAL	999,999	80,000
INCRET1 (58+)	DST-VAL1	999,999	90,000
INCRET2 (58+)	DST-VAL2	999,999	90,000
INCRET1 (under 58)	DST-VAL1-YNG	999,999	100,000
INCRET2 (under 58)	DST-VAL2-YNG	999,999	100,000
INCRINT1	RINT-VAL1	999,999	41,000
INCRINT2	RINT-VAL2	999,999	41,000
INCSS	SS-VAL	99,999	--
INCSSI	SSI-VAL	99,999	--
INCSURV1	SUR-VAL1	999,999	100,000
INCSURV2	SUR-VAL2	999,999	100,000
INCUNEMP	UC-VAL	99,999	--
INCVET	VET-VAL	999,999	--
INCWAGE	WSAL-VAL	9,999,999
INCWELFR	PAW-VAL	99,999	--
INCWKCOM	WC-VAL	99,999	--
OINCBUS	SE-VAL	999,999	100,000
OINCFARM	FRM-VAL	999,999	70,000
OINCWAGE	WS-VAL	9,999,999	65,000

Maximum Possible Values and Swap Thresholds, 2022
IPUMS Variable	Census Variable	2022
		Maximum Possible Value	Replacement Value Threshold
INCASIST	FIN-VAL	999,999	48,600
INCCAPG	CAP-VAL	999,999	150,000
INCCHILD	CSP-VAL	99,999	20,400
INCDISA1	DIS-VAL1	999,999	50,000
INCDISA2	DIS-VAL2	999,999	50,000
INCDIVID	DIV-VAL	999,999	34,200
INCEDUC	ED-VAL	999,999	40,000
INCINT	INT-VAL	999,999	--
INCLONGJ	ERN-VAL	9,999,999	400,000
INCOTHER	OI-VAL	999,999	42,000
INCPEN1	PEN-VAL1	999,999	81,600
INCPEN2	PEN-VAL2	999,999	81,600
INCRANN	ANN-VAL	999,999	56,928
INCRENT	RNT-VAL	999,999	92,000
INCRET1 (58+)	DST-VAL1	999,999	98,000
INCRET2 (58+)	DST-VAL2	999,999	98,000
INCRET1 (under 58)	DST-VAL1-YNG	999,999	89,000
INCRET2 (under 58)	DST-VAL2-YNG	999,999	89,000
INCRINT1	RINT-VAL1	999,999	40,000
INCRINT2	RINT-VAL2	999,999	40,000
INCSS	SS-VAL	99,999	--
INCSSI	SSI-VAL	99,999	--
INCSURV1	SUR-VAL1	999,999	100,000
INCSURV2	SUR-VAL2	999,999	100,000
INCUNEMP	UC-VAL	99,999	--
INCVET	VET-VAL	999,999	--
INCWAGE	WSAL-VAL	9,999,999	--
INCWELFR	PAW-VAL	99,999	--
INCWKCOM	WC-VAL	99,999	--
OINCBUS	SE-VAL	9,999,999	100,000
OINCFARM	FRM-VAL	9,999,999	37,000
OINCWAGE	WS-VAL	9,999,999	75,000

Maximum Possible Values and Swap Thresholds, 2023
IPUMS Variable	Census Variable	2023
		Maximum Possible Value	Replacement Value Threshold
INCASIST	FIN-VAL	999,999	48,000
INCCAPG	CAP-VAL	999,999	60,629
INCCHILD	CSP-VAL	99,999	24,000
INCDISA1	DIS-VAL1	999,999	59,800
INCDISA2	DIS-VAL2	999,999	59,800
INCDIVID	DIV-VAL	999,999	25,000
INCEDUC	ED-VAL	999,999	50,000
INCINT	INT-VAL	999,999	--
INCLONGJ	ERN-VAL	9,999,999	400,000
INCOTHER	OI-VAL	999,999	38,400
INCPEN1	PEN-VAL1	999,999	81,600
INCPEN2	PEN-VAL2	999,999	81,600
INCRANN	ANN-VAL	999,999	74,000
INCRENT	RNT-VAL	999,999	100,000
INCRET1 (58+)	DST-VAL1	999,999	100,000
INCRET2 (58+)	DST-VAL2	999,999	100,000
INCRET1 (under 58)	DST-VAL1-YNG	999,999	100,000
INCRET2 (under 58)	DST-VAL2-YNG	999,999	100,000
INCRINT1	RINT-VAL1	999,999	20,000
INCRINT2	RINT-VAL2	999,999	20,000
INCSS	SS-VAL	99,999	--
INCSSI	SSI-VAL	99,999	--
INCSURV1	SUR-VAL1	999,999	100,000
INCSURV2	SUR-VAL2	999,999	100,000
INCUNEMP	UC-VAL	99,999	--
INCVET	VET-VAL	999,999	--
INCWAGE	WSAL-VAL	9,999,999	--
INCWELFR	PAW-VAL	99,999	--
INCWKCOM	WC-VAL	99,999	--
OINCBUS	SE-VAL	9,999,999	100,000
OINCFARM	FRM-VAL	9,999,999	35,000
OINCWAGE	WS-VAL	9,999,999	83,991

Maximum Possible Values and Swap Thresholds, 2024
IPUMS Variable	Census Variable	2024
		Maximum Possible Value	Replacement Value Threshold
INCASIST	FIN-VAL	999,999	48,000
INCCAPG	CAP-VAL	999,999	100,000
INCCHILD	CSP-VAL	99,999	26,400
INCDISA1	DIS-VAL1	999,999	60,000
INCDISA2	DIS-VAL2	999,999	0
INCDIVID	DIV-VAL	999,999	40,000
INCEDUC	ED-VAL	999,999	46,170
INCINT	INT-VAL	999,999	--
INCLONGJ	ERN-VAL	9,999,999	415,000
INCOTHER	OI-VAL	999,999	78,000
INCPEN1	PEN-VAL1	999,999	87,000
INCPEN2	PEN-VAL2	999,999	87,000
INCRANN	ANN-VAL	999,999	64,800
INCRENT	RNT-VAL	999,999	120,000
INCRET1 (58+)	DST-VAL1	999,999	97,200
INCRET2 (58+)	DST-VAL2	999,999	97,200
INCRET1 (under 58)	DST-VAL1-YNG	999,999	78,000
INCRET2 (under 58)	DST-VAL2-YNG	999,999	78,000
INCRINT1	RINT-VAL1	999,999	42,000
INCRINT2	RINT-VAL2	999,999	42,000
INCSS	SS-VAL	99,999	--
INCSSI	SSI-VAL	99,999	--
INCSURV1	SUR-VAL1	999,999	100,000
INCSURV2	SUR-VAL2	999,999	0
INCUNEMP	UC-VAL	99,999	--
INCVET	VET-VAL	999,999	--
INCWAGE	WSAL-VAL	9,999,999	--
INCWELFR	PAW-VAL	99,999	--
INCWKCOM	WC-VAL	99,999	--
OINCBUS	SE-VAL	9,999,999	146,000
OINCFARM	FRM-VAL	9,999,999	60,000
OINCWAGE	WS-VAL	9,999,999	85,000

Topcode flags

Beginning in 2011, variables with rank proximity swapping have accompanying topcode flags which identify records that have had this method applied. These flags can be found in the Flags tabs.

Comparability

In their 2008 paper, Consistent Cell Means for Topcoded Incomes in the Public Use March CPS (1976-2007), Larrimore et al. generated replacement values using restricted CPS data from 1976 to 2002. This data, including IPUMS identifiers, can be downloaded from this page. The Census Bureau created a similar file that uses the rank proximity swap value method to replace topcoded values from 1975-2010. We also provide this file with IPUMS identifiers at the same page. Both files provide researchers with consistent topcoding methods over time.