Since SIPP’s 2014 Panel, the net income from rental properties variables (TJSRPNETINC, TJORPNETINC, and TORPNETINC) and the income from other financial investments variable (TOINVINC) have been bottomcoded by replacing values at or below the bottomcode threshold with the average of bottomcoded values.

Starting with the 2019 survey year, values at or below the bottomcode threshold will instead be replaced with the bottomcode threshold itself. This change was made to ensure that the internal and public-use poverty rates do not differ substantially. Refer to the “2019 SIPP: Disclosure Methods to Better Align Poverty Rates” user note to learn more about reconciling poverty rates.

Note that values at or above the topcode threshold continue to be replaced with the average of topcoded values. Users will also now have access to more information about data below the bottomcode threshold. The SIPP data includes variables for the mean (new), median, and standard deviation of values below the bottomcode threshold. Users wishing to implement different bottomcoding and topcoding procedures can use the variables listed below.

Additionally, changes to the bottomcoding of net income from rental properties and income from other financial investments affect the following Assets, Income, and Poverty recode variables:

Assets Recodes
- TINC_AST, THINC_AST, and TPPRPINC, which include net income from rental properties and income from other financial investments
- TINC_RENT and THINC_RENT, which include net income from rental properties
- TINC_OTH and THINC_OTH, which include income from other financial investments
Income Recodes
- TPTOTINC, TFTOTINC, TFTOTINCT2, THTOTINC, and THTOTINCT2, which are generated using TPPRPINC
Poverty Recodes
- Income-to-poverty ratios, like TFINCPOV, which are generated using Income recodes

Page Last Revised - March 24, 2022

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