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Augmented Individual Income Tax Model Exact Match File, 1972 (ICPSR 7667) RSS

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Summary:

This data collection was developed for general use as part of CURRENT POPULATION SURVEY, 1973, AND SOCIAL SECURITY RECORDS: EXACT MATCH DATA (ICPSR 7616). This file merges information from two administrative sources: the Internal Revenue Service (IRS) and the Social Security Administration (SSA). The starting point of the merged dataset was the IRS Tax Model File of Individual Income Tax Returns, a public-use IRS file designed to simulate the administrative and revenue impact of tax law changes. It contains over 100,000 federal income tax returns subsampled from the STATISTICS OF INCOME sample of the following 1972 tax forms: (1) 1040, Individual Income Tax Return (and its associated schedules), (2) 1040A, Individual Income Tax Return, Short Form, (3) 4625, Computation of Minimum Tax, (4) Maximum Tax on Earned Income, (5) Application for Automatic Extension of Time to File United States Individual Income Tax Return, (6) 4874, Credit for Wages Paid or Incurred in Work Incentive (WIN) Programs, and (7) 4875, Presidential Election Campaign Fund Statement. The nearly 170 items extracted from these tax forms include exemptions, earned and unearned income, income loss, foreign tax credit, medical and dental expenses over 3 percent of AGI, state and local income taxes, and capital gains and losses. To this individual income tax data, the Social Security Administration matched (using the unique identifier of Social Security number) selected demographic information (including such variables as the race, sex, and age of the primary taxpayer) from the SSA's longitudinal summary earnings files for income year 1972. The data are weighted.

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Dataset(s)

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Documentation:
Data:

Study Description

Citation

Social Security Administration. AUGMENTED INDIVIDUAL INCOME TAX MODEL EXACT MATCH FILE, 1972. ICPSR version. Washington, DC: U.S. Dept. of Health, Education, and Welfare, Social Security Administration [producer], 1972. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2002. http://doi.org/10.3886/ICPSR07667.v1

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Scope of Study

Subject Terms:   demographic characteristics, income, income tax, personal wealth, tax returns, taxes, United States

Time Period:  

  • 1972

Universe:   Federal income tax returns filed by United States citizens for the year 1972.

Data Types:   administrative records data

Data Collection Notes:

(1) Some items in the data are comparable or related to items on the CURRENT POPULATION SURVEY, 1973, AND SOCIAL SECURITY RECORDS: EXACT MATCH DATA (ICPSR 7616). Such items are cross-referenced. (2) Every effort was taken to ensure the privacy of those individuals represented in the data (e.g., all Social Security Administration items are blank for tax returns with adjusted gross incomes or losses of $100,000 or more). (3) The last block on the file is short and has not been padded. (3) The codebook is provided by ICPSR as a Portable Document Format (PDF) file. The PDF file format was developed by Adobe Systems Incorporated and can be accessed using PDF reader software, such as the Adobe Acrobat Reader. Information on how to obtain a copy of the Acrobat Reader is provided on the ICPSR Web site.

Methodology

Data Source:

STATISTICS OF INCOME, and SSA longitudinal summary earnings files

Version(s)

Original ICPSR Release:  

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