SIPP USERS’ GUIDE SIPP TOPCODING SPECIFICATIONS B. SIPP Topcoding Specifications Earnings The topcoding of earnings amounts is based on the procedure used by the Current Population Survey (CPS). Monthly amounts are topcoded if the wave amount is greater than one-third of the annual earnings benchmark. The Survey of Income and Program Participation (SIPP) uses the same benchmark set by CPS to “annualize” the topcoding procedure. SIPP conducts topcodes on a monthly basis (reporting level) for amounts exceeding a certain amount. The topcoded amounts are defined once for the panel based on wave 1 edited data. However, for topical modules the topcoded amounts are based on the appropriate wave. Three core variables require topcoding:  EPM(1-4)SUM - wage and salary earnings,  EBM(1-4)SUM - self-employed earnings,  EMLM(1-4)SUM -earnings from additional jobs and moonlighting. To compute the topcodes, the Census Bureau tallies all amounts that require topcoding based on the above criteria into a 12-cell matrix. The cells are based on sex, race/ethnic origin, and full- time/part-time worker definition. When all values have been tallied, a mean is computed for each cell based on the total amount divided by total number of occurrences. Those means will be used for the entire panel with an adjustment for inflation and real growth in earned income per wave for all remaining waves in the panel. If the sum of the monthly earnings amounts for a job for the wave is greater than a specified amount, then monthly amounts that are greater than the s pecified number divided by four, are topcoded. After matching on sex, race/ethnic origin, and labor force status, the Census Bureau uses the topcode amounts from the topcoding matrix for earnings. See Table B-1 for examples of income amounts topcoding procedures. B-1 SIPP USERS’ GUIDE SIPP TOPCODING SPECIFICATIONS Table B-1. Examples of Income Amount’s Topcoding Procedure Monthly Income Amounts Is the Sum Sum for Greater Topcoding Procedure Example Month 1 Month 2 Month 3 Month 4 Wave than 50,000? 1 $3,000 $4,000 $5,000 $5,000 $17,000 No None Topcode month 4 with 2 $0 $0 $0 $55,000 $55,000 Yes the mean Topcode months 1 and 2 3 $15,000 $15,000 $10,000 $12,000 $52,000 Yes with the mean Topcode month 4 with 4 $12,000 $12,000 $12,000 $15,000 $51,000 Yes the mean 5 $0 $0 $0 $49,000 $49,000 No None Topcode all 4 months 6 $15,000 $15,000 $15,000 $15,000 $60,000 Yes with the mean Specification of the Matrix for Calculating the Means for Earnings The mean values are created by summing the reported mon thly amounts that are greater than the specified amount divided by four, and then divide by the total number of inputs to the cell. For cells with fewer than six amounts, create a mean value by summing all values for those cells with fewer than six amounts and dividing by the total number of inputs to the cells. Matrix definition: 2 × 3 × 2 matrix for sex, race, and labor force status Sex Use the edited variable ESEX with the following values: ESEX: 1 = Male 2 = Female Race Set the index RACORIG, using the edited ERACE and EORIGIN, as described below: Create the index variable RACORIG, defined as follows: RACORIG: 1 = Nonblack, non-Hispanic 2 = Black, non-Hispanic 3 = Hispanic, any race B-2 SIPP USERS’ GUIDE SIPP TOPCODING SPECIFICATIONS IF (EORIGIN = 20 - 28) THEN RACORIG = 3 ELSE IF (ERACE = 2) THEN RACORIG = 2 ELSE THEN RACORIG = 1 Labor Force Status Set the index FTFULYR, which will define a worker as a full-time, full-year or a full-time, not full-year worker. FTFULYR: 1 = Yes, full-time, full-year worker 2 = No, not full-time, full-year worker IF (RM1ESR=1 and RM2ESR=1 and RM3ESR=1 and RM4ESR=1) and (the number of variables in the EHRSWK01-EHRSWK(EMAX) array that equal 1 is greater than EMAX/2) Then FTFULYR = 1 (YES) ELSE FTFULYR = 2 (NO) Filling the Matrix to Create the Means for Topcoding For the 1996 Panel, if the sum of the monthly earnings amounts for a job for the wave is greater than $50,000, then those monthly amounts greater than $12,500 are topcoded. Perform the following calculations in the order shown for the 1996 Panel:  Sum the four monthly amounts reported for EPM1SUM, EPM2SUM, EPM3SUM, and EPM4SUM. If the sum is greater than $50,000, then store the amounts greater than $12,500 in the appropriate cell in the matrix (matched on ESEX, RACORIG, FTFULYR).  Sum the four monthly amounts reported for EBM1SUM, EBM2SUM, EBM3SUM, and EBM4SUM. If the sum is greater than $50,000, then store the amounts greater than $12,500 in the appropriate cell in the matrix (matched on ESEX, RACORIG, FTFULYR).  Sum the four monthly amounts reported for EMLM1SUM, EMLM2SUM, EMLM3SUM, and EMLM4SUM. If the sum is greater than $50,000, then store the amounts greater than $12,500 in the appropriate cell in the matrix (matched on ESEX, RACORIG, FTFULYR).  Sum the values in each cell and divide by the number of inputs to the cell for the mean amount for the cell.  For cells with fewer than six inputs, create the mean by combining all of the amounts from each of the cells and dividing by the total number of inputs to the cells. Use this mean for all cells with zero to six entries. B-3 SIPP USERS’ GUIDE SIPP TOPCODING SPECIFICATIONS Table B- 2. 1996 Panel Earnings Topcodes Sex Race Worker Status Topcode Sex = 1 (Male) Nonblack, non-Hispanic Full year, full time $29,660 Sex = 1 (Male) Nonblack, non-Hispanic Not full year, full time $38,270 Sex = 1 (Male) Black, non-Hispanic Full year, full time $17,530 Sex = 1 (Male) Black, non-Hispanic Not full year, full time $24,015 Sex = 1 (Male) Hispanic, any race Full year, full time $26,250 Sex = 1 (Male) Hispanic, any race Not full year, full time $24,015 Sex = 2 (Female) Nonblack, non-Hispanic Full year, full time $21,990 Sex = 2 (Female) Nonblack, non-Hispanic Not full year, full time $49,450 Sex = 2 (Female) Black, non-Hispanic Full year, full time $24,015 Sex = 2 (Female) Black, non-Hispanic Not full year, full time $24,015 Sex = 2 (Female) Hispanic, any race Full year, full time $24,015 Sex = 2 (Female) Hispanic, any race Not full year, full time $24,015 Note: The topcodes listed above for each cell are greater than the monthly value that is tested, $12,500. This topcode is the mean of all amounts greater than $12,500. The intention is to reveal as much information as possible by using the mean value. Tables B-3 and Table B-4 provides earning amounts by selected demographics for Panels 2001 and Panel 2004, respectively. Table B-3. 2001 Panel Earnings Topcodes Sex Race Worker Status Topcode Sex = 1 (Male) Non-black, not Hispanic Full Year, Full Time $29,057 Sex = 1 (Male) Non-black, not Hispanic Not Full Year, Full Time $24,956 Sex = 1 (Male) Black, not Hispanic Full Year, Full Time $20,769 Sex = 1 (Male) Black, not Hispanic Not Full Year, Full Time $20,769 Sex = 1 (Male) Hispanic, any Race Full Year, Full Time $24,283 Sex = 1 (Male) Hispanic, any Race Not Full Year, Full Time $36,866 Sex = 2 (Female) Non-black, not Hispanic Full Year, Full Time $23,420 Sex = 2 (Female) Non-black, not Hispanic Not Full Year, Full Time $25,973 Sex = 2 (Female) Black, not Hispanic Full Year, Full Time $26,841 Sex = 2 (Female) Black, not Hispanic Not Full Year, Full Time $26,841 Sex = 2 (Female) Hispanic, any Race Full Year, Full Time $31,909 Sex = 2 (Female) Hispanic, any Race Not Full Year, Full Time $31,909 B-4 SIPP USERS’ GUIDE SIPP TOPCODING SPECIFICATIONS Table B - 4. 2004 Panel Earnings Topcodes Sex Race Worker Status Topcode Sex = 1 (Male) Non-Black, not Hispanic Full Year, Full Time $37,750 Sex = 1 (Male) Non-Black, not Hispanic Not Full Year, Full Time $38,900 Sex = 1 (Male) Black, not Hispanic Full Year, Full Time $51,400 Sex = 1 (Male) Black, not Hispanic Not Full Year, Full Time $51,400 Sex = 1 (Male) Hispanic, any race Full Year, Full Time $33,600 Sex = 1 (Male) Hispanic, any race Not Full Year, Full Time $33,600 Sex = 2 (Female) Non-Black, not Hispanic Full Year, Full Time $30,000 Sex = 2 (Female) Non-Black, not Hispanic Not Full Year, Full Time $43,500 Sex = 2 (Female) Black, not Hispanic Full Year, Full Time $51,400 Sex = 2 (Female) Black, not Hispanic Not Full Year, Full Time $51,400 Sex = 2 (Female) Hispanic, any race Full Year, Full Time $33,600 Sex = 2 (Female) Hispanic, any race Not Full Year, Full Time $33,600 Year of Birth (TBYEAR) For the 2004 Panel, the year of birth was bottom coded to 1920 to ensure that age does not exceed 88 during the panel. If year of birth (EBYEAR) is earlier than 1920, set year of birth to 1920. For the 2001 Panel, the year of birth was bottom coded to 1916 to ensure that age does not exceed 88 during the panel. If year of birth (EBYEAR) is earlier than 1916, set year of birth to 1916. For the 1996 Panel, the year of birth was bottom coded to 1912 to ensure that age does not exceed 88 during the panel. If year of birth (EBYEAR) is earlier than 1912, set year of birth to 1912. Age must be recalculated based on the new year of birth. Age (TAGE) Age is topcoded to 88 for the entire panel. TAGE is topcoded through birth year (EBYEAR ), and recalculated. Age at Receipt of Social Security Disability Benefits (TAGESS) EAGESS is age at which person began receiving Social Security Disability benefits. If EAGESS is greater than TAGE, then set TAGESS equal to the topcoded value for age (88). B-5 SIPP USERS’ GUIDE SIPP TOPCODING SPECIFICATIONS If EAGESS GT TAGE, then set TAGESS = TAGE Age Respondent Started Job or Business (TSJDATE, TEJDATE, TSBDATE, TEBDATE) ESJDATE = date respondent started job. EEJDATE = date respondent ended job. ESBDATE = date respondent started business. EEBDATE = date respondent ended business A respondent cannot be over 88 years old during the life of the panel. Therefore, year of birth is bottom coded to 1920 for the 2004 Panel, 1916 for the 2001 Panel and 1912 for the 1996 Panel. A respondent cannot have “worked” or “owned a business” before age 14 years. The earliest a respondent can be shown beginning or ending a job or business for the 2004 Panel is 1934 (1920 + 14), 1930 for the 2001 Panel and 1926 for the 1996 Panel. If the date in ESJDATE, EEJDATE, ESBDATE, or EEBDATE is earlier, then set the date to the earliest date. After bottom coding the year, check the month and day fields to ensure that the end date is after the start date for the job or business and then switch the dates as follows: For Jobs: If EEJDATE is less than ESJDATE THEN ESJDATE = EEJDATE EEJDATE = ESJDATE For Businesses: If EEBDATE is less than ESBDATE THEN ESBDATE = EEBDATE EEBDATE = ESBDATE Tables B-5 through B-7 shows topcoding and bottom coding for income variables for the 2004 Panel, 2001 Panel and the 1996 Panel, respectively. B-6 SIPP USERS’ GUIDE SIPP TOPCODING SPECIFICATIONS Table B-5. 2004 Panel Topcoding Specifications PUF Monthly Bottom Variable Topcode Code Short Description at: 1 TBDJTINT $1,600 NA Assets: Amount of monthly interest on joint municipal/corporate bonds 2 TBDOINT $2,400 NA Assets: Amount of monthly interest- self-owned municipal/corporate bonds 3 TCDJTINT $300 NA Assets: Amount of monthly interest on joint certificates of deposit 4 TCDOINT $450 NA Assets: Amount of monthly interest sole owned certificates of deposit 5 TCKJTINT $30 NA Assets: Amount of monthly interest from joint checking amount 6 TCKOINT $60 NA Assets: Amount of monthly interest on solely owned checking account 7 TGVJTINT $600 NA Assets: Amount of monthly interest - joint U.S. Government securities 8 TGVOINT $2,150 NA Assets: Amount of monthly interest self-owned U.S. Government securities 9 TJACLR $2,300 ($4,100) Assets: Amount of net rent from property owned jointly with spouse 10 TJACLR2 $3,700 ($800) Assets: Amount of net income from rental property with others 11 TJARNT $5,000 NA Assets: Amount of gross rent from property joint with spouse 12 TMDJTINT $200 NA Assets: Amount of monthly interest on joint money market 13 TMDOINT $425 NA Assets: Amount of monthly interest on self-owned money market deposit account 14 TMIJNT $2,500 NA Assets: Amount of interest on mortgage owned with spouse 15 TMIOWN $3,400 NA Assets: Amount of interest on own mortgage 16 TMJADIV $700 NA Assets: Amount of div. credited to joint margin acct/reinvest. mutual funds 17 TMJNTDIV $950 NA Assets: Amount of check for joint own mutual funds 18 TMOWNADV $1,200 NA Assets: Amount of div. credited to sole margin acct/reinvest. mutual funds 19 TMOWNDIV $1,600 NA Assets: Amount of check for solely owned mutual funds 20 TOACLR $5,000 ($1,800) Assets: Amount of net income from own rental property 21 TOARNT $7,000 NA Assets: Amount of gross rent from own property 22 TRNDUP1 $4,000 NA Assets: Amount of income from royalties 23 TRNDUP2 $7,500 ($3,500) Assets: Amount of other income from financial investments 24 TSJADIV $500 NA Assets: Amount of dividend cred.to margin acct/reinv. stocks earned jointly 25 TSJNTDIV $750 NA Assets: Amount of dividend check for joint owned stocks 26 TSOWNADV $975 NA Assets: Amount of monthly dividend credited margin acct/reinvested stock earn solely (table continues) B-7 SIPP USERS’ GUIDE SIPP TOPCODING SPECIFICATIONS Table B-5. 2004 Panel Topcoding Specifications (Continued) PUF Monthly Bottom Variable Topcode at: Code Short Description 27 TSOWNDIV $1,200 NA Assets: Amount of dividend check for sole owned stocks 28 TSVJTINT $85 NA Assets: Amount of monthly interest on joint savings account. 29 TSVOINT $120 NA Assets: Amount of monthly interest on self only savings account 30 T28AMT $1,100 NA GenInc: Amount of Child Support Payments 31 T29AMT $3,000 NA GenInc: Amount of Alimony Payments 32 T30AMT $3,100 NA GenInc: Amount of Pension from a Company or Union 33 T31AMT $4,900 NA GenInc: Amount of Federal Civil Service or other Fed. Civilian Employee Pension 34 T32AMT $3,900 NA GenInc: Amount of U.S. Military Retirement Pay Amount 35 T34AMT $4,600 NA GenInc: Amount of State Government Pension Amount 36 T35AMT $3,400 NA GenInc: Amount of Local Government Pension Amount 37 T36AMT $5,000 NA GenInc: Amount of Income from a Paid-up Life Insurance Policy or Annuity Amount 38 T38AMT $3,300 NA GenInc: Amount of Payments for Retirement, Disability or as a Survivor Benefit 39 T39AMT $10,000 NA GenInc: Amount of Payments Pension/Retirement Lump Sums 40 T42AMT $12,000 NA GenInc: Amount of Draw from an IRA/Keough/401k or Thrift Plan 41 T51AMT $3,800 NA GenInc: Amount of Money from Relatives or Friends 42 T52AMT $50,000 NA GenInc: Amount of Lump Sum Payments 43 T55AMT $3,700 NA GenInc: Amount of Incidental or Casual Earnings 44 T56AMT $8,000 NA GenInc: Amount of Miscellaneous Cash Income 45 T60AMTG $176 NA GenInc: Amount of Gas Assistance 46 T60AMTT $90 NA GenInc: Amount of Token Assistance 47 T61AMT $1,300 NA GenInc: Food Assistance 48 T62AMT $600 NA GenInc: Clothing Assistance 49 T64AMT $500 NA GenInc: Short Term Cash Assistance 50 TPYRATE $28.50 NA Job: Regular hourly pay rate 52 TPRFTB $48,000 ($40,000) Business: Net profit or loss 54 TMTHRNT(M) $775 NA Household: Amount of monthly rent 55 TBM(M)SUM1,2 See spec - Business: Income received this month 57 TPM(M)SUM1,2 See spec - Job: Earnings from job received in MONTH1 59 TMLM(M)SUM See spec - PLF: Amount of income from this work (moonlighting) this month. B-8 SIPP USERS’ GUIDE SIPP TOPCODING SPECIFICATIONS Table B-6. 2001 Panel Topcoding Specifications PUF Monthly Bottom Variable Topcode Code Short Description at: 1 TBDJTINT $2,075 NA Assets: Amt of monthly interest on joint municipal/corporate bonds 2 TBDOINT $5,350 NA Assets: Amount of monthly interest- self-owned municipal/corporate bonds 3 TCDJTINT $590 NA Assets: Amount of monthly interest on joint certificates of deposit 4 TCDOINT $800 NA Assets: Amount of monthly interest sole owned certificates of deposit 5 TCKJTINT $60 NA Assets: Amount of monthly interest from joint checking amount 6 TCKOINT $80 NA Assets: Amt of monthly interest on solely owned checking acct. 7 TGVJTINT $4,010 NA Assets: Amount of monthly interest - joint US Government securities 8 TGVOINT $1,460 NA Assets: Amount of monthly interest self-owned US Government securities 9 TJACLR $2,010 ($1,540) Assets: Amount of net rent from property owned jointly with spouse 10 TJACLR2 $7,500 ($13,650) Assets: Amount of net income from rental property with others 11 TJARNT $3,700 NA Assets: Amount of gross rent from property joint with spouse 12 TMDJTINT $405 NA Assets: Amount of monthly interest on joint money market 13 TMDOINT $800 NA Assets: Amount of monthly interest on self-owned money market deposit account 14 TMIJNT $1,750 NA Assets: Amount of interest on mortgage owned with spouse 15 TMIOWN $2,140 NA Assets: Amount of interest on own mortgage 16 TMJADIV $1,340 NA Assets: Amount of div. credited to joint margin acct/reinvest. mutual funds 17 TMJNTDIV $1,875 NA Assets: Amount of check for joint own mutual funds 18 TMOWNADV$1,875 NA Assets: Amount of div. credited to sole margin acct/reinvest. mutual funds 19 TMOWNDIV $1,785 NA Assets: Amount of check for solely owned mutual funds 20 TOACLR $3,480 ($2,675) Assets: Amount of net income from own rental property 21 TOARNT $5,650 NA Assets: Amount of gross rent from own property 22 TRNDUP1 $4,015 NA Assets: Amount of income from royalties 23 TRNDUP2 $8,900 ($53,500) Assets: Amount of other income from financial investments 24 TSJADIV $590 NA Assets: Amount of dividend credit.to margin acct/reinv. stocks earned jointly 25 TSJNTDIV $950 NA Assets: Amount of dividend check for joint owned stocks 26 TSOWNADV $1,340 NA Assets: Amount of monthly dividend credited margin acct/reinv. stock earn solely 27 TSOWNDIV $1,785 NA Assets: Amount of dividend check for sole owned stocks (table continues) B-9 SIPP USERS’ GUIDE SIPP TOPCODING SPECIFICATIONS Table B-6. 2001 Panel Topcoding Specifications (Continued) PUF Monthly Bottom Variable Topcode Code Short Description at: 28 TSVJTINT $125 NA Assets: Amount of monthly interest on joint savings account. 29 TSVOINT $135 NA Assets: Amount of monthly interest on self only savings account 30 T28AMT $1,500 NA GenInc: Amount of Child Support Payments 31 T29AMT $3,210 NA GenInc: Amount of Alimony Payments 32 T30AMT $3,210 NA GenInc: Amount of Pension from a Company or Union 33 T31AMT $5,350 NA GenInc: Amount of Federal Civil Service or other Fed. Civilian Employee Pension 34 T32AMT $4,690 NA GenInc: Amount of U.S. Military Retirement Pay Amount 35 T33AMT $3,310 NA GenInc: Amount of National Guard or Reserve Forces Retirement 36 T34AMT $3,580 NA GenInc: Amount of State Government Pension Amount 37 T35AMT $4,280 NA GenInc: Amount of Local Government Pension Amount 38 T36AMT $4,460 NA GenInc: Amount of Income from a Paid-up Life Insurance Policy or Annuity Amount 39 T37AMT $11,160 NA GenInc: Amount of Estates or Trusts Amount 40 T38AMT $3,960 NA GenInc: Amount of Payments for Retirement, Disability or as a Survivor Benefit 41 T39AMT $80,250 NA GenInc: Amount of Payments Pension/Retirement Lump Sums 42 T40AMT $700 NA GenInc: Amount of G.I. Bill 43 T42AMT $16,050 NA GenInc: Amt of Draw from an IRA/Keough/401k or Thrift Plan 44 T50AMT $640 NA GenInc: Amount of Income Assistance from a Charitable Group 45 T51AMT $6,420 NA GenInc: Amount of Money from Relatives or Friends 46 T52AMT $160 NA GenInc: Amount of Lump Sum Payments 47 T53AMT $640 NA GenInc: Amount of Income from Roomers or Boarders 48 T54AMT $270 NA GenInc: Amount of National Guard or Reserve Pay 49 T55AMT $2,350 NA GenInc: Amount of Incidental or Casual Earnings 50 T56AMT $8,560 NA GenInc: Amount of Miscellaneous Cash Income 51 TBM(M)SUM1,2 See spec NA Business: Income received this month 52 TPM(M)SUM1,2 See spec NA Job: Earnings from job received in MONTH1 53 TMLM(M)SUM See spec NA PLF: Amt of income from this work (moonlighting) this month. 54 TBYEAR See spec NA Person: Birth year 55 TAGE See spec NA Person: Age as of last birthday 56 TAGESS See spec NA GenInc: Age Social Security Disability Receipt began 57 TSJDATE See spec NA Job: Date started this job 58 TEJDATE See spec NA Job: Date ended this job 59 TSBDATE See spec NA Business: Date started operating this business 60 TEBDATE See spec NA Business: Date ended operating this business 61 TPYRATE $29 NA Job: Regular hourly pay rate 62 TPRFTB $48,150 ($5,000) Business: Net profit or loss 64 TMTHRNT(M) See spec NA Household: Amount of monthly rent? B-10 SIPP USERS’ GUIDE SIPP TOPCODING SPECIFICATIONS Table B-7. 1996 Panel Topcoding Specifications PUF Variable Monthly Bottom Short Description Topcode Code at: 1 TBDJTINT $2,500 N/A Assets: Amount of monthly interest on joint municipal-corporate bonds 2 TBDOINT $3,200 N/A Assets: Amount of monthly interest on self-owned municipal-corporate bonds 3 TCDJTINT $450 N/A Assets: Amount of monthly interest on joint certificates of deposit 4 TCDOINT $825 N/A Assets: Amount of monthly interest from joint checking account 5 TCKJTINT $55 N/A Assets: Amount of monthly interest on solely owned certificates of deposits 6 TCKOINT $110 N/A Assets: Amount of monthly interest on solely owned checking account 7 TGVJTINT $550 N/A Assets: Amount of monthly interest on joint U.S. government securities 8 TGVOINT $1,725 N/A Assets: Amount of monthly interest on self-owned U.S. government securities 9 TJACLR $1,375 ($1,000) Assets: Amount of net rent from property owned jointly with spouse 10 TJACLR2 $6,000 ($1,000) Assets: Amount of net income from rental property with others 11 TJARNT $2,725 N/A Assets: Amount of gross rent from property owned jointly with spouse 12 TMDJTINT $275 N/A Assets: Amount of monthly interest on joint money market account 13 TMDOINT $550 N/A Assets: Amt of monthly interest on self-owned money market deposit acct 14 TMIJNT $1,775 N/A Assets: Amount of interest on mortgage owned with spouse 15 TMIOWN $1,1650 N/A Assets: Amount of interest on own mortgage 16 TMJADIV $700 N/A Assets: Amount of dividend credited to joint margin account/reinvestment in mutual funds 17 TMJMTDIV $1,100 N/A Assets: Amount of check for jointly own mutual funds 18 TMOWNADV $1,825 N/A Assets: Amount of dividend credited to sole margin account/reinvestment in mutual funds 19 TMOWNDIV $1,375 N/A Assets: Amount of check for solely owned mutual funds 20 TOACLR $2,450 ($1,250) Assets: Amount of net income from own rental property 21 TOARNT $4,350 N/A Assets: Amount of gross rent from own property 22 TRNDUP1 $3,300 N/A Assets: Amount of income from royalties 23 TRNDUP2 $4,750 ($1,250) Assets: Amount of other income from financial investments 24 TSJADIV $825 N/A Assets: Amount of dividend credited to margin account/reinvestment in stocks owned jointly 25 TSJNTDIV $775 N/A Assets: Amount of dividend check for jointly owned stocks 26 TSOWNADV $1,375 N/A Assets: Amount of monthly dividend credited margin account/reinvestment in stock 27 TSOWNDIV $1,150 N/A Assets: Amount of dividend check for solely owned stocks 28 TSVJTINT $150 N/A Assets: Amount of monthly interest on joint savings accounts. 29 TSVOINT $175 N/A Assets: Amount of monthly interest on self-only savings account 30 TCSAGY(M) N/A N/A GenInc: Amount received by agency on your behalf (table continues) B-11 SIPP USERS’ GUIDE SIPP TOPCODING SPECIFICATIONS Table B-7. 1996 Panel Topcoding Specifications (Continued) PUF Variable Monthly Bottom Short Description Topcode at: Code 31 T28AMT $1,200 N/A GenInc: Amount of child support payments 32 T29AMT $3,275 N/A GenInc: Amount of alimony payments 33 T30AMT $2,500 N/A GenInc: Amount of pension from a company or union 34 T31AMT $3,925 N/A GenInc: Amount from federal civil service or other federal civilian employee pension 35 T32AMT $3,825 N/A GenInc: Amount of U.S. military retirement pay 36 T34AMT $3,270 N/A GenInc: Amount of state government pension 37 T35AMT $3,600 N/A GenInc: Amount of local government pension 38 T36AMT $2,200 N/A GenInc: Amount f income from a paid-up life insurance policy or annuity 39 T37AMT $5,000 N/A GenInc: Amount from estates or trusts 40 T38AMT $2,600 N/A GenInc: Amount of payments for retirement, disability or as a survivor benefit 41 T39AMT $110,000 N/A GenInc: Amount of payments for pension/retirement lump sums 42 T42AMT $13,625 N/A GenInc: Amount of draw from an IRA/Keough/401K or Thrift Plan 43 T50AMT $75 N/A GenInc: Amount of income assistance from a charitable group 44 T51AMT $10,900 N/A GenInc: Amount of money from relatives or friends 45 T52AMT $325 N/A GenInc: Amount of lump-sum payments 46 T53AMT $1,960 N/A GenInc: Amount of income from roomers or borders 47 T55AMT $3,500 N/A GenInc: Amount of incidental or casual earnings 48 T56AMT $21,800 N/A GenInc: Amount of miscellaneous cash income 49 TBM(B)SUM1/2 See spec N/A Business: Income received this month 50 TPM(M)SUM1/2 See spec N/A Job: Earnings from job received in MONTH 51 TMLM(M)SUM See spec N/A Labor: Amount of income from this work (moonlighting) this month 52 TBYEAR See spec N/A Person: Birth year 53 TAGE See spec N/A Person: Age as of last birthday 54 TAGESS See spec N/A GenInc: Age Social Security Disability receipt began 55 TSJDATE See spec N/A Job: Date started this job 56 TEJDATE See spec N/A Job: Date ended this job 57 TSBDATE See spec N/A Business: Date started operating this business 58 TEBDATE See spec N/A Business: Date ended operating this business 59 TPYRATE $30 N/A Job: Regular hourly pay rate 60 TPRFTB $17,450 ($2,500) Business: Net profit or loss 61 TROLLAMT $999,000 N/A GenInc: Amount rolled over into a retirement account during the reference period 62 TMTHRNT(M) $650 N/A Household: Amount of monthly rent B-12