RECORD LAYOUT FOR MARCH CPS 95 TAX VARIABLES


   Variable          Description                 Position    Length
     Name
     
    H_SEQ       Household Sequence No.             1-6         6

    PPPOSOLD    Sequence No. of Person in HHLD     7-8         2

    ADD-SS      Taxable Part of Social Security    9-13        5

    ITEM-AMT    Itemized Deduction Amount          14-19       6

    CC-CRED     Child Care Credit                  20-23       4



Note:  ITEM-AMT is topcoded to $100,000.