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

Note: In the original Census codebooks for ASEC 1998, the upper limits of possible values appear to be replacement values for all the additional income components treated with replacement values starting in 1999. The original data, however, conforms to the first table on this page.

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 Replacement 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

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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

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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

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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

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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

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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

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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.