The Survey of Income and Program Participation (SIPP) is a rotating panel survey, with a new panel begun each year. Each person in the SIPP sample is interviewed at four month intervals for 2-1/2 years. A general introduction to the SIPP is found in Nelson, McMillen, and Kasprzyk (1985). This paper describes the design features, survey content, and operational procedures, and is available through the Population Division of the Census Bureau.