========================================================================================== Cross-Year Detailed Earnings Note to Users: This codebook is designed to match the distribution dataset. Codebook metadata are derived from the data collection instrument. If you have questions concerning codebook layout or content please bring them to the attention of the HRS staff at hrsquestions@umich.edu. Printing recommendation: Set margins (left/right/top/bottom) to .5 inch; print in portrait orientation using a mono-space 10-point font. ========================================================================================== Section A: CROSS-YEAR DETAIL EARNINGS (Respondent) ========================================================================================== HHIDPN RESPONDENT IDENTIFIER Section: A Level: Respondent Type: Character Width: 9 Decimals: 0 Household identifier and person number; uniquely identifies a respondent. ................................................................................. 550391 000002010-959738010. HHID + PN range ========================================================================================== HHID HOUSEHOLD IDENTIFIER Section: A Level: Respondent Type: Character Width: 6 Decimals: 0 Household identifier. Use this variable in conjunction with person number to uniquely identify a respondent. ................................................................................. 550391 000002-959738. Household identifier range ========================================================================================== PN PERSON NUMBER Section: A Level: Respondent Type: Character Width: 3 Decimals: 0 Person Number; indentifies a respondent within a household. ................................................................................. 311232 010. Person Identifier 16991 011. Person Identifier 728 012. Person Identifier 11 013. Person Identifier 162484 020. Person Identifier 4647 021. Person Identifier 184 022. Person Identifier 44 023. Person Identifier 21846 030. Person Identifier 1160 031. Person Identifier 209 032. Person Identifier 28745 040. Person Identifier 2034 041. Person Identifier 76 042. Person Identifier ========================================================================================== YEAR REPORTING YEAR Section: A Level: Respondent Type: Character Width: 4 Decimals: 0 Tax Year: The year the earnings were posted to the MEF detail file. Use this variable in conjunction with household identifier, person number, EMPSEQ and TYPE to uniquely identify an earnings record. User Note: Earnings data are incomplete for 1978 and 1979; use with caution or omit entirely. ................................................................................. 18924 1978. Year in which income was reported (incomplete). 19510 1979. Year in which income was reported (incomplete). 24099 1980. Year in which income was reported. 23081 1981. Year in which income was reported. 21364 1982. Year in which income was reported. 21524 1983. Year in which income was reported. 22062 1984. Year in which income was reported. 22685 1985. Year in which income was reported. 22952 1986. Year in which income was reported. 23197 1987. Year in which income was reported. 23654 1988. Year in which income was reported. 23857 1989. Year in which income was reported. 23650 1990. Year in which income was reported. 19838 1991. Year in which income was reported. 16128 1992. Year in which income was reported. 16167 1993. Year in which income was reported. 16191 1994. Year in which income was reported. 15705 1995. Year in which income was reported. 15384 1996. Year in which income was reported. 15112 1997. Year in which income was reported. 14277 1998. Year in which income was reported. 14080 1999. Year in which income was reported. 13613 2000. Year in which income was reported. 12856 2001. Year in which income was reported. 11913 2002. Year in which income was reported. 11354 2003. Year in which income was reported. 9188 2004. Year in which income was reported. 8770 2005. Year in which income was reported. 8463 2006. Year in which income was reported. 8260 2007. Year in which income was reported. 7584 2008. Year in which income was reported. 6895 2009. Year in which income was reported. 6382 2010. Year in which income was reported. 6055 2011. Year in which income was reported. 5617 2012. Year in which income was reported. 2013. Year in which income was reported. ========================================================================================== SCRMEIN SCRAMBLED EIN Section: A Level: Respondent Type: Character Width: 9 Decimals: 0 Scrambled version of Employer EIN. This field is the same for each employer in a respondent earnings record set. It is unique (not-matchable) across all respondent earnings record sets. ................................................................................. ========================================================================================== TYPE WAGE RECORD TYPE Section: A Level: Respondent Type: Character Width: 1 Decimals: 0 Wage record type is derived as follows: If the first 2 positions of the employee EIN = "69" indicating state or local employees then TYPE=2. If the income record indicates self-employment, then TYPE=3. If income is based on TIPS, then TYPE=4. Finally, if none of the above is true, then TYPE=1. ................................................................................. 491632 1. All income not in categories 2 through 4 16763 2. State and local government income 41608 3. Income derived from self-employment 388 4. Income based on tips ========================================================================================== SOURCE PERMISSION SET Section: A Level: Respondent Type: Character Width: 4 Decimals: 0 Most recent permission year for which MEF earnings data were obtained for this respondent. ................................................................................. 44528 1992. Earnings information is based on permissions obtained in 1992/1994/1996 1993. Earnings information is based on permissions obtained in 1993/1995 14904 1998. Earnings information is based on permissions obtained in 1998 2051 2000. Earnings information is based on permissions obtained in 2000 85626 2004. Earnings information is based on permissions obtained in 2004 33656 2006. Earnings information is based on permissions obtained in 2006 122207 2008. Earnings information is based on permissions obtained in 2008 189011 2010. Earnings information is based on permissions obtained in 2010 58408 2012. Earnings information is based on permissions obtained in 2012 Blank. Missing ========================================================================================== W2BOX1 (WAGE_TIPS_IRS) MEF DETAIL TOTAL COMPENSATION Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 W2_BOX1_WTOTCMP: This element is the amount contained in Box 1 of the W-2. It is derived from the MEF detail Total Compensation variable. The following are rules that apply for Earnings Total Compensation: For Employment Types Regular (A), Military (E), Agricultural (M), Household (P), Tips (T) the amount will be reported as Wages, Tips and Other Compensation as on Form W-2 or W-2C. For zero amounts in the ETC and employment types of A, E, M, P, or T, a W-2 or W-2C was processed as delinquent, or as an adjustment. User Note: 'Total Compensation' is the amount reported in the 'Wages, tips, other compensation' box of the IRS Form W-2. Deferred compensation to a 401k or similar plan is not included in the reported amount. Thus, while WTOTCMP amounts will usually be equal to or larger than those in the covered earnings field, WTOTCMP may also show a smaller amount. That can occur for covered jobs with earnings under the taxable maximum because deferred compensation is included in the Social Security or Medicare taxable amount but not, as noted, in WTOTCMP. Users are reminded that this field can contain negative values resulting from posting adjustments. For the self employed, WTOTCMP equals zero. (Entries for "Net earnings from self employment" in Schedule SE are not maintained in the MEF.) WTOTCMP may equal zero in other cases as well. This can occur in records that arrive after the usual postings or for certain corrections where the processing focus is on the fields used in determining benefits. Generally, WTOTCMP data may be of slightly lower quality compared with the FICA fields on this file. That is because SSA's primary attention is on fields in the MEF that are used in determining benefits. For example, when corrections or adjustments to FICA amounts are made for prior years, parallel corrections are not made to the total compensation field in those years. To preserve respondent confidentiality, WTOTCMP is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 541162 -58800 249800 14885.61 20658.44 9229 ----------------------------------------------------------------- ========================================================================================== W2BOX3 (WAGE_TIPS SS) FICA TAXABLE WAGES Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 W2_BOX3_WGE_FICA: This element is the amount contained in Box 3 of the W-2. It is derived from the MEF detail FICA covered variable. For each W-2 the amount cannot be greater than the taxable maximum. User Note: To preserve respondent confidentiality, WGE_FICA is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 542240 -22800 165800 13148.43 17416.58 8151 ----------------------------------------------------------------- ========================================================================================== W2BOX5 (WAGE_TIPS_MED) MEDICARE TAXABLE WAGES AND TIPS Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 W2_BOX5_WGE_MED: This element is the amount contained in Box 5 of the W-2. It is derived from the MEF detail FICA covered variable. After 1994 there is no taxable maximum. User Note: Shows wages subject to the Medicare tax. For the majority of jobs in the majority of years, wages were subject to the same FICA and Medicare taxable maximum and amounts in the two fields are identical. In 1991 the maximums diverged: the Medicare taxable maximum rose to $125,000; to $130,200 in 1992; and to $135,000 in 1993. Since 1994 there has been no limit on the taxable earnings for Medicare. Users are reminded that this field can contain negative values resulting from posting adjustments. To preserve respondent confidentiality, WAGE_MED is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A User Note: Medicare earnings data are not available for respondents in the CODA/War Baby permission set. ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 525043 -22800 249900 14437.43 20472.88 25348 ----------------------------------------------------------------- ========================================================================================== W2BOX7 (TIPS) FICA COVERED TIPS Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 TIPS: Represents FICA covered tips, MQGE tips and state and local tips. User Note: To preserve respondent confidentiality, W2BOX7 is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 488191 -7200 49700 24.13 532.72 62200 ----------------------------------------------------------------- ========================================================================================== WAGE_TIPS_SS TOTAL OF W2BOX3 AND W2BOX7 Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 Total of Social Security taxable wages (W2 Box 3) and Social Security taxable tips (W2 Box 7). User Note: To preserve respondent confidentiality,WAGE_TIPS_SS is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 397159 -22800 165800 13655.52 18387.53 153232 ----------------------------------------------------------------- ========================================================================================== TIPS_MED MEDICARE TAXABLE TIPS Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 User Note: To preserve respondent confidentiality, TIPS_MED is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 402647 -300 60000 26.88 577.66 147744 ----------------------------------------------------------------- ========================================================================================== DEF_DSTB DEFERRED COMPENSATION DISTRIBUTIONS (W2 BOX 11) Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 Deferred compensation distributions. User Note: To preserve respondent confidentiality, DEF_DSTB is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 403222 -226300 0 -43.76 1651.27 147169 ----------------------------------------------------------------- ========================================================================================== W2DEFCMP ELECTIVE DEFERRALS (W2 BOX 12) Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 This variable represents Current W2 Non FICA and Deferred Compensation contributions. It is derived from the MEF detail Earnings Total Compensation variable. In 2004 new employment types were created for the elective deferral plans. These appear as PLAN_401, PLAN_403, PLAN_408, PLAN_457, and PLAN_501 in this dataset. For the 2004 permission set, elective deferrals are summarized in W2DEFCMP. Prospective permission respondents (2006, 2008, 2010 and 2012 permission sets) contain both W2DEFCMP and PLAN variable data. Note: PLAN_HSA contributions are not included in W2DEFCMP for any permission set. User Note: To preserve respondent confidentiality, W2DEFCMP is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 488244 0 130800 409.66 1790.80 62147 ----------------------------------------------------------------- ========================================================================================== SEI_FICA FICA TAXABLE SELF-EMPLOYMENT INCOME Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 Corresponds to any SSA covered Self employment. It is derived from the MEF detail FICA covered variable. User Note: Shows self-employment taxable income up to the respondent's taxable maximum for Social Security from Schedule SE. Respondents may have a FICA-covered primary job and a secondary self employment. In such cases, amounts may show only the difference between the amount on which FICA taxes were due in the primary job and the additional self-employment income amount up to the taxable maximum. For respondents with taxable wages at the taxable maximum, no self-employment record will exist. Users are reminded that this field can contain negative values resulting from posting adjustments. To preserve respondent confidentiality, SEI_FICA is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 550384 -32400 158600 837.98 5110.58 7 ----------------------------------------------------------------- ========================================================================================== SEI_MED MEDICARE TAXABLE SELF-EMPLOYMENT INCOME Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 Corresponds to any Medicare covered Self employment. It is derived from the MEF detail FICA covered variable. User Note: Shows self-employment taxable income for Medicare from Schedule SE. Respondents may have a Medicare-covered primary job and a secondary self employment. In such cases, amounts may show only the difference between the amount on which Medicare taxes were due in the primary job and the additional self-employment income amount up to the Medicare taxable maximum. Before 1991 this field should equal SEI_FICA for most cases. In 1991 the maximums diverged: the Medicare taxable maximum rose to $125,000; to $130,200 in 1992; and to $135,000 in 1993. Since 1994 there has been no limit on the taxable earnings for Medicare. For 1991, SSA did not receive Medicare-only records for self-employment income (i.e., missing are Medicare records for those whose wages are at the FICA maximum but who had some additional self-employment income on which they paid Medicare taxes). A small number of delinquent records may be an exception. (For later years, SSA generally has such records.) Users are reminded that this field can contain negative values resulting from posting adjustments. To preserve respondent confidentiality, SEI_MED is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 550256 -32400 248900 916.66 6478.72 135 ----------------------------------------------------------------- ========================================================================================== WAGE_TIPS_RR RAILROAD WAGES Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 Railroad wages. User Note: To preserve respondent confidentiality, WAGE_TIPS_RR is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 403273 0 177300 74.02 1991.04 147118 ----------------------------------------------------------------- ========================================================================================== DEF_PMT DEFERRED PAYMENTS Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 DEFERRED_PAYMENTS: IRS Non-qualified plans of deferred compensation. 1) Non qualified special payments are special wage payments (usually on the account of retirement) that are posted to the Master Earnings File detailed non-covered portion and are subtracted from the beneficiary's total posted earnings. 2) Non-Qualified/Section 457 of IRS code wages are considered by SSA deductions from the employee's salary. The variable DEF_PMT relates to Plan 457 and Non Plan 457 distributions. Since this item is a distribution of money or a Special Wage Payment (bonuses, vacation pay, back wages) the value of the Earnings Total Compensation variable will usually be negative, however users are reminded that this field can contain positive values resulting from posting adjustments. In this data set, DEF_PMT is available only for records where SOURCE = 1998. User Note: To preserve respondent confidentiality, DEF_PMT is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 16955 -18600 0 -2.37 173.97 533436 ----------------------------------------------------------------- ========================================================================================== DEF_WAGE DEFERRED WAGES Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 DEF_WAGE represents Current W2 Non-FICA and Deferred Compensation contributions. It is derived from the MEF detail Earnings Total Compensation variable. In this data set, DEF_WAGE is available only for records where SOURCE = 1998. User Note: To preserve respondent confidentiality, DEF_WAGE is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 16955 0 0 0.00 0.00 533436 ----------------------------------------------------------------- ========================================================================================== NON_FICA NON-COVERED EARNINGS Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 This amount represents Non-covered earnings. Examples are government, agriculture or railroad employment. User Note: To preserve respondent confidentiality, NON_FICA is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 532435 -7400 247700 717.60 4820.90 17956 ----------------------------------------------------------------- ========================================================================================== PENSION FORM W-2P AMOUNT (DISCONTINUED AFTER 1990) Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 Represents amounts contained on Form W-2P that was discontinued after 1990. The functions were combined with Form 1099-R. This was due to confusion in past years as to how to report interest, dividends and lump sum pension distributions. These records are contained in the non-covered MEF details. User Note: To preserve respondent confidentiality, PENSION is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 488562 0 178500 160.90 1666.79 61829 ----------------------------------------------------------------- ========================================================================================== PMT457 PLAN 457 AND NON-PLAN 457 DISTRIBUTIONS Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 PAYMENT_457: This variable represents Plan 457 and Non Plan 457 distributions. User Note: To preserve respondent confidentiality,PMT457 is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 488839 -226300 0 -42.65 1557.40 61552 ----------------------------------------------------------------- ========================================================================================== SWP457 NON-PLAN 457 SPECIAL WAGE PAYMENT Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 SWP_457: This is the amount designated for Non Plan 457 Special Wage Payment (bonuses, vacation pay or back wages). User Note: To preserve respondent confidentiality,SWP457 is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 488860 -226300 0 -30.87 1490.13 61531 ----------------------------------------------------------------- ========================================================================================== PLAN_401 401(K) NON-FICA AND DEFERRED COMP CONTRIBUTIONS Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 This variable represents Current W2 Non FICA and Deferred Compensation contributions for 401(k) plans. (New employment type started in 2004 to capture the amount contributed to a specific plan.) User Note: See W2DEFCMP for rounding/top-coding rules. ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 488764 0 106300 115.16 1116.65 61627 ----------------------------------------------------------------- ========================================================================================== PLAN_403 403(B) NON-FICA AND DEFERRED COMP CONTRIBUTIONS Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 This variable represents Current W2 Non FICA and Deferred Compensation contributions for 403(b) plans. These retirement plan available to employees of public schools, non-profit organizations, and educational institutions (New employment type started in 2004 to capture the amount contributed to a specific plan.) User Note: See W2DEFCMP for rounding/top-coding rules. ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 488897 0 48000 32.96 611.83 61494 ----------------------------------------------------------------- ========================================================================================== PLAN_408 408(K) NON-FICA AND DEFERRED COMP CONTRIBUTIONS Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 This variable represents Current W2 Non FICA and Deferred Compensation contributions for 408 (k) plans. These plans are available only to companies with 25 or fewer employees. (New employment type started in 2004 to capture the amount contributed to a specific plan.) User Note: See W2DEFCMP for rounding/top-coding rules. ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 488907 0 22500 0.90 107.66 61484 ----------------------------------------------------------------- ========================================================================================== PLAN_457 457(B) NON-FICA AND DEFERRED COMP CONTRIBUTIONS Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 This variable represents Current W2 Non FICA and Deferred Compensation contributions for 457 (b) plans. The 457 plan is a type of defined plan contribution that is available for governmental and certain non governmental employers. It is a type of tax advantaged plan that is similar to a 401(k) or 403(b). The main difference is no 10% penalty for withdrawal before the age of 59 + years. (New employment type started in 2004 to capture the amount contributed to a specific plan.) User Note: See W2DEFCMP for rounding/top-coding rules. ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 488855 0 41900 11.85 365.75 61536 ----------------------------------------------------------------- ========================================================================================== PLAN_501 501(C)(18)(D) NON-FICA AND DEFERRED COMP CONTRIBUTIONS Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 (From IRS WEBSITE) This variable represents Current W2 Non FICA and Deferred Compensation contributions for 501© (18) (d) plans. Employee Funded Pension Trusts (created before June 25, 1959). (New employment type started in 2004 to capture the amount contributed to a specific plan.) User Note: See W2DEFCMP for rounding/top-coding rules. ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 488907 0 9200 0.17 28.29 61484 ----------------------------------------------------------------- ========================================================================================== PLAN_HSA HEALTH SAVINGS ACCOUNTS NON-FICA (W2 BOX 12) Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 This variable represents currrent contributions to Health Savings Accounts. User Note: To preserve respondent confidentiality, PLAN_HSA is rounded as follows: A code of zero (0) represents a true zero dollar amount. A code of .N represents an amount between 1 and 49 dollars, inclusive. A code of .M represents an amount between -1 and -49 dollars, inclusive. Amounts with an absolute value of 50 dollars or more were rounded to the nearest 100 dollars. An absolute value ending in 01 to 49 was rounded down, and a value ending in 50 to 99 was rounded up. Amounts greater than or equal to $250,000 were recoded as follows: $250,000 to 299,999 to .X $300,000 to 499,999 to .Y >= $500,000 to .Z Amounts less than or equal to -$250,000 were recoded as follows: -$250,000 to 299,999 to .C -$300,000 to 499,999 to .B <= -$500,000 to .A ................................................................................. ----------------------------------------------------------------- N Min Max Mean SD Miss 488905 0 17500 2.00 92.66 61486 ----------------------------------------------------------------- ========================================================================================== VERSION DATASET VERSION Section: A Level: Respondent Type: Numeric Width: 8 Decimals: 0 Dataset version information. ................................................................................. 550391 4. May 2015 (v4.2) ==========================================================================================