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.
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
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
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
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
n/a
268,562
M,B,FTYR
29,778
82,233*
45,717*
464,782
M,B,OTH
35,662*
82,233*
n/a
404,570*
M,H,FTYR
183,748
n/a
n/a
257,390
M,H,OTH
35,662*
n/a
n/a
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*
n/a
n/a
404,570*
F,B,OTH
35,662*
n/a
n/a
n/a
F,H,FTYR
35,662*
n/a
n/a
404,570*
F,H,OTH
n/a
n/a
n/a
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
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
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*
n/a
325,788
M,B,FTYR
62,044*
152,709*
n/a
391,163
M,B,OTH
n/a
n/a
n/a
454,816*
M,H,FTYR
62,044*
152,709*
n/a
384,160
M,H,OTH
62,044*
n/a
n/a
454,816*
F,NBH,FTYR
48,635
152,709*
38,781*
357,884
F,NBH,OTH
54,576
152,709*
n/a
222,551
F,B,FTYR
257,102
n/a
n/a
454,816*
F,B,OTH
n/a
152,709*
n/a
454,816*
F,H,FTYR
62,044*
152,709*
n/a
454,816*
F,H,OTH
62,044*
n/a
n/a
n/a
* 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 ($)
INCLONGJ
ERN-VAL
150,000
OINCBUS
SE-VAL
40,000
OINCFARM
FRM-VAL
25,000
OINCWAGE
WS-VAL
25,000
1998 Income Replacement/Average Values by Characteristics
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
WS-VAL
SE-VAL
FRM-VAL
ERN-VAL
M,NBH,FTYR
61,345
101,769
90,170
330,659
M,NBH,OTHR
88,513
104,335*
92,601*
330,095
M,B,FTYR
51,707
n/a
n/a
204,325
M,B,OTH
40,732
104,335*
n/a
267,659*
M,H,FTYR
39,943
104,335*
n/a
309,950
M,H,OTH
47,530*
n/a
n/a
267,659*
F,NBH,FTYR
48,755
54,484
61,127
306,468
F,NBH,OTH
39,353
104,335*
92,601*
442,040
F,B,FTYR
47,530*
n/a
n/a
267,659*
F,B,OTH
47,530*
104,335*
n/a
n/a
F,H,FTYR
35,080
n/a
n/a
394,555
F,H,OTH
47,530*
n/a
92,601*
267,659*
* Cells were collapsed
-- No topcoded records for this variable in this year
1999 Income Replacement Value Thresholds & 1999 Income Replacement/Average Values
1999 Income Replacement Value Thresholds and Means
IPUMS Variable
CPS Variable
Threshold ($)
Mean Earnings ($)
INCALIM
ALM-VAL
50,000
93,114
INCASIST
FIN-VAL
30,000
40,717
INCCHILD
CSP-VAL
15,000
26,592
INCDISA1
DIS-VAL1
35,000
55,328
INCDISA2
DIS-VAL2
35,000
54,857
INCDIVID
DIV-VAL
15,000
36,877
INCEDUC
ED-VAL
20,000
27,810
INCINT
INT-VAL
35,000
60,819
INCOTHER
OI-VAL
25,000
44,265
INCRENT
RNT-VAL
25,000
57,453
INCRETI1
RET-VAL1
45,000
62,277
INCRETI2
RET-VAL2
45,000
49,551
INCSURV1
SUR-VAL1
50,000
89,007
INCSURV2
SURVAL2
50,000
89,007
INCLONGJ
ERN-VAL
150,000
n/a
OINCBUS
SE-VAL
40,000
n/a
OINCFARM
FRM-VAL
25,000
n/a
OINCWAGE
WS-VAL
25,000
n/a
1999 Income Replacement/Average Values by Characteristics
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
WS-VAL
SE-VAL
FRM-VAL
ERN-VAL
M,NBH,FTYR
59,925
123,543
65,337
306,731
M,NBH,OTH
50,406
103,545*
44,558*
348,516
M,B,FTYR
51,139
n/a
n/a
266,303
M,B,OTH
n/a
n/a
n/a
n/a
M,H,FTYR
52,678
103,545*
n/a
419,044
M,H,OTH
57,828*
103,545*
n/a
492,657*
F,NBH,FTYR
35,583
52,835
44,558*
402,204
F,NBH,OTH
59,301
131,519
44,558*
390,510
F,B,FTYR
34,826
n/a
n/a
492,657*
F,B,OTH
57,828*
n/a
n/a
492,657*
F,H,FTYR
36,826
n/a
n/a
367,181
F,H,OTH
36,604
n/a
n/a
492,657*
* Cells were collapsed
-- No topcoded records for this variable in this year
2000 Income Replacement Value Thresholds & 2000 Income Replacement/Average Values
2000 Income Replacement Value Thresholds and Means
IPUMS Variable
CPS Variable
Threshold ($)
Mean Earnings ($)
INCALIM
ALM-VAL
40,000
54,009
INCASIST
FIN-VAL
30,000
54,560
INCCHILD
CSP-VAL
15,000
23,918
INCDISA1
DIS-VAL1
35,000
73,484
INCDISA2
DIS-VAL2
35,000
73,484
INCDIVID
DIV-VAL
15,000
36,962
INCEDUC
ED-VAL
20,000
25,585
INCINT
INT-VAL
35,000
63,005
INCOTHER
OI-VAL
25,000
50,217
INCRENT
RNT-VAL
25,000
55,220
INCRETI1
RET-VAL1
45,000
63,210
INCRETI2
RET-VAL2
45,000
62,139
INCSURV1
SUR-VAL1
50,000
83,427
INCSURV2
SUR-VAL2
50,000
83,427
INCLONGJ
ERN-VAL
150,000
n/a
OINCBUS
SE-VAL
40,000
n/a
OINCFARM
FRM-VAL
25,000
n/a
OINCWAGE
WS-VAL
25,000
n/a
2000 Income Replacement/Average Values by Characteristics
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
WS-VAL
SE-VAL
FRM-VAL
ERN-VAL
M,NBH,FTYR
50,038
119,585
87,165
229,340
M,NBH,OTH
49,809
107,128
51,355*
205,817
M,B,FTYR
35,624
n/a
n/a
257,525
M,B,OTH
31,178*
64,058*
n/a
244,805*
M,H,FTYR
39,676
64,058*
51,355*
362,302
M,H,OTH
31,178*
64,058*
n/a
244,805*
F,NBH,FTYR
51,468
63,257
54,784
197,387
F,NBH,OTH
65,960
64,543
62,400
284,133
F,B,FTYR
67,780
n/a
n/a
244,805*
F,B,OTH
31,178*
n/a
n/a
244,805*
F,H,FTYR
50,769
n/a
n/a
333,565
F,H,OTH
236,225
64,058*
51,355*
n/a
* Cells were collapsed
-- No topcoded records for this variable in this year
2001 Income Replacement Value Thresholds & 2001 Income Replacement/Average Values
2001 Income Replacement Value Thresholds and Means
IPUMS Variable
CPS Variable
Threshold ($)
Mean Earnings ($)
INCALIM
ALM-VAL
40,000
62,073
INCASIST
FIN-VAL
30,000
48,068
INCCHILD
CSP-VAL
15,000
27,933
INCDISA1
DIS-VAL1
35,000
60,673
INCDISA2
DIS-VAL2
35,000
60,673
INCDIVID
DIV-VAL
15,000
38,892
INCEDUC
ED-VAL
20,000
31,910
INCINT
INT-VAL
35,000
61,101
INCOTHER
OI-VAL
25,000
40,819
INCRENT
RNT-VAL
25,000
54,650
INCRETI1
RET-VAL1
45,000
64,547
INCRETI2
RET-VAL2
45,000
62,481
INCSURV1
SUR-VAL1
50,000
82,056
INCSURV2
SUR-VAL2
50,000
84,388
INCLONGJ
ERN-VAL
150,000
n/a
OINCBUS
SE-VAL
40,000
n/a
OINCFARM
FRM-VAL
25,000
n/a
OINCWAGE
WS-VAL
25,000
n/a
2001 Income Replacement/Average Values by Characteristics
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
WS-VAL
SE-VAL
FRM-VAL
ERN-VAL
M,NBH,FTYR
56,879
119,800
133,004
335,115
M,NBH,OTH
55,632
88,983
184,485*
321,602
M,B,FTYR
76,729
59,988*
184,485*
306,926
M,B,OTH
38,579
n/a
n/a
n/a
M,H,FTYR
39,963
59,988*
184,485*
281,921
M,H,OTH
31,475
n/a
n/a
337,173*
F,NBH,FTYR
41,433
59,988*
184,485*
289,031
F,NBH,OTH
39,320
61,878
184,485*
195,699
F,B,FTYR
39,821
n/a
184,485*
337,173*
F,B,OTH
37,723*
n/a
n/a
337,173*
F,H,FTYR
37,781
n/a
184,485*
312,752
F,H,OTH
37,723*
59,988*
184,485*
n/a
* Cells were collapsed
-- No topcoded records for this variable in this year
2002 Income Replacement Value Thresholds & 2002 Income Replacement/Average Values
2002 Income Replacement Value Thresholds and Means
IPUMS Variable
CPS Variable
Threshold ($)
Mean Earnings ($)
INCALIM
ALM-VAL
40,000
63,554
INCCHILD
CSP-VAL
15,000
25,657
INCASIST
FIN-VAL
30,000
46,155
INCDISA1
DIS-VAL1
35,000
52,858
INCDISA2
DIS-VAL2
35,000
--
INCDIVID
DIV-VAL
15,000
38,962
INCEDUC
ED-VAL
20,000
34,876
INCINT
INT-VAL
35,000
64,854
INCOTHER
OI-VAL
25,000
47,177
INCRENT
RNT-VAL
25,000
57,417
INCRETI1
RET-VAL1
45,000
64,501
INCRETI2
RET-VAL2
45,000
65,080
INCSURV1
SUR-VAL1
50,000
90,937
INCSURV2
SUR-VAL2
50,000
90,937
INCLONGJ
ERN-VAL
150,000
n/a
OINCBUS
SE-VAL
40,000
n/a
OINCFARM
FRM-VAL
25,000
n/a
OINCWAGE
WS-VAL
25,000
n/a
2002 Income Replacement/Average Values by Characteristics
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
WS-VAL
SE-VAL
FRM-VAL
ERN-VAL
M, NBH, FTYR
320,718
60,670
127,597
44,547
M, NBH, OTH
319,749
62,491
98,041
45,604
M, B, FTYR
326,969
49,155
108,083
303,621*
M, B, OTH
432,853*
37,606*
n/a
n/a
M, H, FTYR
331,926
50,534
79,683
49,415
M, H, OTH
432,853*
44,088
49,520*
303,621*
F, NBH, FTYR
361,315
43,389
56,934
431,345
F, NBH, OTH
270,370
44,255
48,880
360,886
F, B, FTYR
477,562
40,566
49,520*
303,621*
F, B, OTH
n/a
48,818
n/a
n/a
F, H, FTYR
330,981
65,493
49,520*
303,621*
F, B, OTH
432,853*
37,606*
49,520*
n/a
* Cells were collapsed
-- No topcoded records for this variable in this year
2003 Income Replacement Value Thresholds & 2003 Income Replacement/Average Values
2003 Income Replacement Value Thresholds and Means
IPUMS Variable
CPS Variable
Threshold ($)
Mean Earnings ($)
INCALIM
ALM-VAL
45,000
54,886
INCASIST
FIN-VAL
30,000
60,846
INCCHILD
CSP-VAL
15,000
25,714
INCDISA1
DIS-VAL1
35,000
66,563
INCDISA2
DIS-VAL2
35,000
--
INCDIVID
DIV-VAL
15,000
33,581
INCEDUC
ED-VAL
20,000
31,142
INCINT
INT-VAL
25,000
50,186
INCOTHER
OI-VAL
25,000
58,194
INCRENT
RNT-VAL
40,000
72,409
INCRETI1
RET-VAL1
45,000
63,889
INCRETI2
RET-VAL2
45,000
81,933
INCSURV1
SUR-VAL1
50,000
86,529*
INCSURV2
SUR-VAL2
50,000
86,529*
INCLONGJ
ERN-VAL
200,000
n/a
OINCBUS
SE-VAL
50,000
n/a
OINCFARM
FRM-VAL
25,000
n/a
OINCWAGE
WS-VAL
35,000
n/a
* Cells were collapsed
2003 Income Replacement/Average Values by Characteristics
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
WS-VAL
SE-VAL
FRM-VAL
ERN-VAL
M, NBH, FTYR
91,360
141,605
65,682
390,823
M, NBH, OTH
63,217
193,633
107,814
487,716
M, B, FTYR
60,724
149,560*
199,326*
443,501
M, B, OTH
48,548*
n/a
n/a
n/a
M, H, FTYR
49,866
149,560*
199,326*
562,913
M, H, OTH
49,483
n/a
n/a
n/a
F, NBH, FTYR
55,255
75,880
46,839
480,607
F, NBH, OTH
51,520
149,560*
199,326*
343,880
F, B, FTYR
48,548*
n/a
n/a
336,975
F, B, OTH
48,548*
n/a
n/a
n/a
F, H, FTYR
57,290
n/a
199,326*
595,494
F, B, OTH
n/a
n/a
n/a
n/a
* Cells were collapsed
-- No topcoded records for this variable in this year
2004 Income Replacement Value Thresholds & 2004 Income Replacement/Average Values
2004 Income Replacement Value Thresholds and Means
IPUMS Variable
CPS Variable
Threshold ($)
Mean Earnings ($)
INCALIM
ALM-VAL
45,000
74,692
INCASIST
FIN-VAL
30,000
51,555
INCCHILD
CSP-VAL
15,000
28,201
INCDISA1
DIS-VAL1
35,000
57,375
INCDISA2
DIS-VAL2
35,000
--
INCDIVID
DIV-VAL
15,000
39,987
INCEDUC
ED-VAL
20,000
30,986
INCINT
INT-VAL
25,000
51,372
INCOTHER
OI-VAL
25,000
47,050
INCRENT
RNT-VAL
40,000
74,636
INCRETI1
RET-VAL1
45,000
62,401
INCRETI2
RET-VAL2
45,000
61,613
INCSURV1
SUR-VAL1
50,000
82,330
INCSURV2
SUR-VAL2
50,000
82,330
INCLONGJ
ERN-VAL
200,000
n/a
OINCBUS
SE-VAL
50,000
n/a
OINCFARM
FRM-VAL
25,000
n/a
OINCWAGE
WS-VAL
35,000
n/a
2004 Income Replacement/Average Values by Characteristics
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
WS-VAL
SE-VAL
FRM-VAL
ERN-VAL
M, NBH, FTYR
89,988
111,645
67,545
404,469
M, NBH, OTH
85,005
154,049
72,338
352,161
M, B, FTYR
156,017
104,785*
37,503*
360,083
M, B, OTH
50,720
104,785*
n/a
407,231*
M, H, FTYR
64,536
91,233
50,171
427,646
M, H, OTH
53,834*
104,785*
301,900
407,231*
F, NBH, FTYR
67,710
99,464
40,178
390,847
F, NBH, OTH
50,853
104,785*
37,503*
520,705
F, B, FTYR
57,293
104,785*
37,503*
556,932
F, B, OTH
53,834*
n/a
n/a
407,231*
F, H, FTYR
49,202
n/a
n/a
387,963
F, B, OTH
53,834*
104,785*
37,503*
n/a
* Cells were collapsed
-- No topcoded records for this variable in this year
2005 Income Replacement Value Thresholds & 2005 Income Replacement/Average Values
2005 Income Replacement Value Thresholds and Means
IPUMS Variable
CPS Variable
Threshold ($)
Mean Earnings ($)
INCALIM
ALM-VAL
45,000
64,152
INCASIST
FIN-VAL
30,000
57,893
INCCHILD
CSP-VAL
15,000
26,280
INCDISA1
DIS-VAL1
35,000
53,727
INCDISA2
DIS-VAL2
35,000
53,727
INCDIVID
DIV-VAL
15,000
35,416
INCEDUC
ED-VAL
20,000
30,892
INCINT
INT-VAL
25,000
55,524
INCOTHER
OI-VAL
25,000
65,537
INCRENT
RNT-VAL
40,000
76,259
INCRETI1
RET-VAL1
45,000
59,636
INCRETI2
RET-VAL2
45,000
59,941
INCSURV1
SUR-VAL1
50,000
83,153
INCSURV2
SUR-VAL2
50,000
83,153
INCLONGJ
ERN-VAL
200,000
n/a
OINCWAGE
WS-VAL
35,000
n/a
OINCBUS
SE-VAL
50,000
n/a
OINCFARM
FRM-VAL
25,000
n/a
2005 Income Replacement/Average Values by Characteristics
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
WS-VAL
SE-VAL
FRM-VAL
ERN-VAL
M, NBH, FTYR
77,282
160,832
50,413
422,850
M, NBH, OTH
65,850
166,826
72,431
490,151
M, B, FTYR
60,016
164,370*
45,639*
471,917
M, B, OTH
48,355*
n/a
45,639*
n/a
M, H, FTYR
57,768
164,370*
45,639*
421,411
M, H, OTH
55,796
164,370*
n/a
713,263*
F, NBH, FTYR
63,911
90,574
71,842
474,404
F, NBH, OTH
58,200
89,079
72,177
502,982
F, B, FTYR
53,189
n/a
45,639*
713,263*
F, B, OTH
48,355*
n/a
n/a
n/a
F, H, FTYR
60,586
164,370*
45,639*
366,935
F, B, OTH
48,355*
n/a
45,639*
713,263*
* Cells were collapsed
-- No topcoded records for this variable in this year
2006 Income Replacement Value Thresholds & 2006 Income Replacement/Average Values
2006 Income Replacement Value Thresholds and Means
IPUMS Variable
CPS Variable
Threshold ($)
Mean Earnings ($)
INCALIM
ALM-VAL
45,000
79,169
INCASIST
FIN-VAL
30,000
44,671
INCCHILD
CSP-VAL
15,000
26,483
INCDISA1
DIS-VAL1
35,000
57,002
INCDISA2
DIS-VAL2
35,000
57,002
INCDIVID
DIV-VAL
15,000
37,508
INCEDUC
ED-VAL
20,000
31,645
INCINT
INT-VAL
25,000
54,984
INCOTHER
OI-VAL
25,000
44,131
INCRENT
RNT-VAL
40,000
76,212
INCRETI1
RET-VAL1
45,000
60,185
INCRETI2
RET-VAL2
45,000
69,170
INCSURV1
SUR-VAL1
50,000
88,265
INCSURV2
SUR-VAL2
50,000
88,265
INCLONGJ
ERN-VAL
200,000
n/a
OINCBUS
SE-VAL
50,000
n/a
OINCFARM
FRM-VAL
25,000
n/a
OINCWAGE
WS-VAL
35,000
n/a
2006 Income Replacement Value Thresholds and Means
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
WS-VAL
SE-VAL
FRM-VAL
ERN-VAL
M, NBH, FTYR
79,378
186,628
208,516
423,545
M, NBH, OTH
71,808
153,392
289,288
535,835
M, B, FTYR
52,371
76,650*
43,931*
543,488
M, B, OTH
106,075
n/a
43,931*
n/a
M, H, FTYR
54,590
76,650*
141,398
404,840
M, H, OTH
54,656*
76,650*
n/a
303,536*
F, NBH, FTYR
55,344
80,515
51,655
410,175
F, NBH, OTH
65,828
76,650*
37,129
475,211
F, B, FTYR
59,002
76,650*
43,931*
303,536*
F, B, OTH
54,656*
n/a
n/a
303,536*
F, H, FTYR
68,283
76,650*
43,931*
257,855
F, B, OTH
54,656*
n/a
n/a
303,536*
* Cells were collapsed
-- No topcoded records for this variable in this year
2007 Income Replacement Value Thresholds & 2007 Income Replacement/Average Values
2007 Income Replacement Value Thresholds and Means
IPUMS Variable
CPS Variable
Threshold ($)
Mean Earnings ($)
INCALIM
ALM-VAL
45,000
74,367
INCASIST
FIN-VAL
30,000
55,318
INCCHILD
CSP-VAL
15,000
30,625
INCDISA1
DIS-VAL1
35,000
57,500
INCDISA2
DIS-VAL2
35,000
--
INCDIVID
DIV-VAL
15,000
38,224
INCEDUC
ED-VAL
20,000
31,953
INCINT
INT-VAL
25,000
53,946
INCOTHER
OI-VAL
25,000
51,238
INCRENT
RNT-VAL
40,000
75,061
INCRETI1
RET-VAL1
45,000
62,089
INCRETI2
RET-VAL2
45,000
60,190
INCSURV1
SUR-VAL1
50,000
89,702
INCSURV2
SUR-VAL2
50,000
89,702
INCLONGJ
ERN-VAL
200,000
n/a
OINCBUS
SE-VAL
50,000
n/a
OINCFARM
FRM-VAL
25,000
n/a
OINCWAGE
WS-VAL
35,000
n/a
2007 Income Replacement/Average Values by Characteristics
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
WS-VAL
SE-VAL
FRM-VAL
ERN-VAL
M, NBH, FTYR
74,091
125,974
145,701
437,528
M, NBH, OTH
59,081
82,124
48,679*
446,853
M, B, FTYR
53,197
195,957*
48,679*
579,599
M, B, OTH
46,986*
195,957*
n/a
391,498*
M, H, FTYR
56,306
146,920
48,679*
619,221
M, H, OTH
46,986*
n/a
48,679*
610,317
F, NBH, FTYR
61,472
454,133
43,376
423,652
F, NBH, OTH
52,975
195,957*
48,679*
378,348
F, B, FTYR
45,266
195,957*
n/a
615,203
F, B, OTH
46,986*
n/a
48,679*
n/a
F, H, FTYR
240,674
n/a
48,679*
438,937
F, B, OTH
n/a
n/a
n/a
391,498*
* Cells were collapsed
-- No topcoded records for this variable in this year
2008 Income Replacement Value Thresholds & 2008 Income Replacement/Average Values
2008 Income Replacement Value Thresholds and Means
IPUMS Variable
CPS Variable
Threshold ($)
Mean Earnings ($)
INCALIM
ALM-VAL
45,000
78,221
INCASIST
FIN-VAL
30,000
54,932
INCCHILD
CSP-VAL
15,000
27,258
INCDISA1
DIS-VAL1
35,000
53,033
INCDISA2
DIS-VAL2
35,000
--
INCDIVID
DIV-VAL
15,000
33,651
INCEDUC
ED-VAL
20,000
32,350
INCINT
INT-VAL
25,000
52,619
INCOTHER
OI-VAL
25,000
52,305
INCRENT
RNT-VAL
40,000
70,556
INCRETI1
RET-VAL1
45,000
64,317
INCRETI2
RET-VAL2
45,000
54,832
INCSURV1
SUR-VAL1
50,000
84,949
INCSURV2
SUR-VAL2
50,000
84,949
INCLONGJ
ERN-VAL
200,000
n/a
OINCBUS
SE-VAL
50,000
n/a
OINCFARM
FRM-VAL
25,000
n/a
OINCWAGE
WS-VAL
35,000
n/a
2008 Income Replacement/Average Values by Characteristics
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
WS-VAL
SE-VAL
FRM-VAL
ERN-VAL
M, NBH, FTYR
73,029
93,400
43,286
419,969
M, NBH, OTH
81,226
109,594
49,095*
451,584
M, B, FTYR
51,636
93,014*
n/a
272,589
M, B, OTH
65,442
n/a
n/a
452,792*
M, H, FTYR
56,732
93,014*
49,095
425,629
M, H, OTH
51,001
n/a
n/a
452,792*
F, NBH, FTYR
57,459
93,014*
63,438
366,022
F, NBH, OTH
77,391
113,081
117,856
496,759
F, B, FTYR
57,069
93,014*
n/a
688,117
F, B, OTH
57,991*
n/a
49,095*
--
F, H, FTYR
57,991*
93,014*
49,095*
351,023
F, B, OTH
57,991*
n/a
n/a
452,792*
* Cells were collapsed
-- No topcoded records for this variable in this year
2009 Income Replacement Value Thresholds & 2009 Income Replacement/Average Values
2009 Income Replacement Value Thresholds and Means
IPUMS Variable
CPS Variable
Threshold ($)
Mean Earnings ($)
INCALIM
ALM-VAL
45,000
81,848
INCASIST
FIN-VAL
30,000
50,286
INCCHILD
CSP-VAL
15,000
32,742
INCDISA1
DIS-VAL1
35,000
59,407
INCDISA2
DIS-VAL2
35,000
--
INCDIVID
DIV-VAL
15,000
38,815
INCEDUC
ED-VAL
20,000
34,506
INCINT
INT-VAL
25,000
51,580
INCOTHER
OI-VAL
25,000
60,372
INCRENT
RNT-VAL
40,000
73,177
INCRETI1
RET-VAL1
45,000
63,965
INCRETI2
RET-VAL2
45,000
62,278
INCSURV1
SUR-VAL1
50,000
81,265
INCSURV2
SUR-VAL2
50,000
--
INCLONGJ
ERN-VAL
200,000
n/a
OINCBUS
SE-VAL
50,000
n/a
OINCFARM
FRM-VAL
25,000
n/a
OINCWAGE
WS-VAL
35,000
n/a
2009 Income Replacement/Average Values by Characteristics
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
WS-VAL
SE-VAL
FRM-VAL
ERN-VAL
M, NBH, FTYR
82,946
133,732
62,368
389,599
M, NBH, OTH
69,999
111,752
68,269*
403,543
M, B, FTYR
62,071
183,401*
n/a
553,087
M, B, OTH
52,109*
n/a
35,615
440,233*
M, H, FTYR
57,838
183,401*
35,615*
436,465
M, H, OTH
82,098
183,401*
35,615*
506,827*
F, NBH, FTYR
59,069
171,377
35,615*
407,720
F, NBH, OTH
61,413
183,401*
38,521
420,227
F, B, FTYR
70,577
183,401*
n/a
383,596
F, B, OTH
52,109*
n/a
n/a
440,233
F, H, FTYR
64,367
n/a
n/a
397,063
F, B, OTH
52,109*
n/a
35,615
n/a
* Cells were collapsed
-- No topcoded records for this variable in this year
2010 Income Replacement Value Thresholds & 2010 Income Replacement/Average Values
2010 Income Replacement Value Thresholds and Means
IPUMS Variable
CPS Variable
Threshold ($)
Mean Earnings ($)
INCALIM
ALM-VAL
45,000
71,470
INCASIST
FIN-VAL
30,000
56,017
INCCHILD
CSP-VAL
15,000
30,870
INCDISA1
DIS-VAL1
35,000
54,708
INCDISA2
DIS-VAL2
35,000
n/a
INCEDUC
ED-VAL
20,000
32,097
INCIDIVD
DIV-VAL
15,000
40,100
INCINT
INT-VAL
25,000
55,289
INCOTHER
OI-VAL
25,000
64,994
INCRENT
RNT-VAL
40,000
71,580
INCRETI1
RET-VAL1
45,000
64,179
INCRETI2
RET-VAL2
45,000
54,754
INCSURV1
SUR-VAL1
50,000
88,489
INCSURV2
SUR-VAL2
50,000
88,489
INCLONGJ
ERN-VAL
200,000
n/a
OINCBUS
SE-VAL
50,000
n/a
OINCFARM
FRM-VAL
25,000
n/a
OINCWAGE
WS-VAL
35,000
n/a
2010 Income Replacement/Average Values by Characteristics
Characteristics
OINCWAGE ($)
OINCBUS ($)
OINCFARM ($)
INCLONGJ ($)
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 *
n/a
382,500
M,H,FTYR
54,534
135,215 *
n/a
415,929
M,H,OTH
94,470
n/a
n/a
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
n/a
n/a
566,972
F,B,OTH
57,017
n/a
59,646 *
326,011*
F,H,FTYR
87,422 *
135,215 *
n/a
493,804
F,H,OTH
87,422 *
135,215 *
n/a
567,699
* Cells were collapsed
-- No topcoded records for this variable in this year
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, 2011-2014
Variable
2011
2012
2013
2014
IPUMS Name
Census Name
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
99,999
96,000
99,999
70,000
INCASIST
FIN-VAL
99,999
30,000
99,999
36,000
99,999
50,000
99,999
36,000
INCCHILD
CSP-VAL
99,999
21,000
99,999
18,300
99,999
18,400
99,999
19,500
INCDISA1
DISVAL1
99,999
48,000
99,999
44,000
99,999
48,000
99,999
58,600
INCDISA2
DISVAL2
99,999
n/a
99,999
n/a
99,999
n/a
99,999
n/a
INCDIVID
DIV-VAL
999,999
20,000
999,999
20,000
999,999
25,300
999,999
35,000
INCEDUC
ED-VAL
99,999
30,000
99,999
25,000
99,999
30,000
99,999
30,000
INCINT
INT-VAL
99,999
24,000
99,999
22,000
99,999
23,800
99,999
30,000
INCLONGJ
ERN-VAL
9,999,999
250,000
9,999,999
250,000
9,999,999
250,000
9,999,999
250,000
INCOTHER
OI-VAL
99,999
30,000
99,999
31,200
99,999
29,000
99,999
30,000
INCRENT
RNT-VAL
99,999
50,000
99,999
60,000
99,999
60,000
99,999
50,000
INCRETI1
RET-VAL1
99,999
64,000
99,999
67,000
99,999
63,000
99,999
67,200
INCRETI2
RET-VAL2
99,999
n/a
99,999
67,000
99,999
63,000
99,999
67,200
INCSS
SS-VAL
50,000
n/a
50,000
n/a
50,000
n/a
50,000
n/a
INCSSI
SSI-VAL
25,000
n/a
25,000
n/a
25,000
n/a
25,000
n/a
INCSURV1
SUR-VAL1
99,999
57,600
99,999
75,000
99,999
62,300
99,999
50,000
INCSURV2
SUR-VAL2
99,999
n/a
99,999
n/a
99,999
62,300
99,999
n/a
INCUNEMP
UC-VAL
99,999
n/a
99,999
n/a
99,999
n/a
99,999
n/a
INCVET
VET-VAL
99,999
n/a
99,999
n/a
99,999
n/a
99,999
n/a
INCWAGE
WSAL-VAL
9,999,999
n/a
9,999,999
n/a
9,999,999
n/a
9,999,999
n/a
INCWELFR
PAW-VAL
25,000
n/a
25,000
n/a
25,000
n/a
25,000
n/a
INCWKCOM
WC-VAL
99,999
n/a
99,999
n/a
99,999
n/a
99,999
n/a
OINCBUS
SE-VAL
9,999,999
60,000
9,999,999
60,000
9,999,999
75,000
9,999,999
54,000
OINCFARM
FRM-VAL
999,999
30,000
999,999
40,000
999,999
35,000
999,999
24,000
OINCWAGE
WS-VAL
9,999,999
47,000
9,999,999
50,000
9,999,999
50,000
9,999,999
46,000
Maximum Possible Values and Swap Thresholds, 2015-2018
Variable
2015
2016
2017
2018
IPUMS Name
Census Name
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
n/a
n/a
n/a
n/a
n/a
n/a
n/a
INCASIST
FIN-VAL
99,999
40,000
99,999
40,000
99,999
42,000
99,999
35,000
INCCHILD
CSP-VAL
99,999
17,000
99,999
18,200
99,999
18,200
99,999
21,600
INCDISA1
DISVAL1
99,999
48,000
99,999
51,600
99,999
48,800
99,999
41,800
INCDISA2
DISVAL2
99,999
n/a
99,999
n/a
99,999
n/a
99,999
41,800
INCDIVID
DIV-VAL
999,999
24,000
999,999
24,000
999,999
34,000
999,999
30,000
INCEDUC
ED-VAL
99,999
36,000
99,999
30,000
99,999
40,000
99,999
40,000
INCINT
INT-VAL
99,999
50,000
99,999
33,873
99,999
50,827
99,999
74,243
INCLONGJ
ERN-VAL
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
40,000
99,999
41,952
99,999
50,000
99,999
51,600
INCRENT
RNT-VAL
99,999
60,000
99,999
50,000
99,999
60,000
99,999
60,000
INCRETI1
RET-VAL1
99,999
66,000
99,999
70,000
99,999
69,600
99,999
72,000
INCRETI2
RET-VAL2
99,999
66,000
99,999
70,000
99,999
69,600
99,999
72,000
INCSS
SS-VAL
50,000
n/a
50,000
n/a
50,000
n/a
50,000
n/a
INCSSI
SSI-VAL
25,000
n/a
25,000
n/a
25,000
n/a
25,000
n/a
INCSURV1
SUR-VAL1
99,999
67,000
99,999
99,999
99,999
65,000
99,999
99,999
INCSURV2
SUR-VAL2
99,999
80,000
99,999
99,999
99,999
65,000
99,999
99,999
INCUNEMP
UC-VAL
99,999
n/a
99,999
n/a
99,999
n/a
99,999
n/a
INCVET
VET-VAL
99,999
n/a
99,999
n/a
99,999
n/a
99,999
n/a
INCWAGE
WSAL-VAL
9,999,999
n/a
9,999,999
n/a
9,999,999
n/a
9,999,999
n/a
INCWELFR
PAW-VAL
25,000
n/a
25,000
n/a
25,000
n/a
25,000
n/a
INCWKCOM
WC-VAL
99,999
n/a
99,999
n/a
99,999
n/a
99,999
n/a
OINCBUS
SE-VAL
9,999,999
100,000
9,999,999
75,000
9,999,999
100,000
9,999,999
n/a
OINCFARM
FRM-VAL
999,999
40,000
999,999
50,000
999,999
45,000
999,999
65,000
OINCWAGE
WS-VAL
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.
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.