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The TMINC_AMT value reported in the public use file is rounded down to the nearest dollar. To determine whether Miscellaneous Income was received by the respondent during the reference period, the variable RMINC_ANY=1 and the miscellaneous income type EMINC_TYP(1-4)YN are set to 1 and the income amount reported, TMINC_AMT is the aggregated gross income dollar value estimate from the types reported. Because of the rounding rules placed on top and bottom coded income amounts, in the event that TMINC_AMT is a reported $0 value, the gross miscellaneous income either reported or allocated for a respondent is less than $1.00 the reported on the public use file is rounded down to $0.00 for the reference period. In wave 2 of the 2014 SIPP panel there was one case where the allocated amount was less than $1.00 which resulted in that case having a top coded value of $0.00.
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