This paper provides guidelines to users of SIPP micro-data files on how to compute sampling errors. General methods of variance estimation from complex surveys with their advantages and disadvantages and recent developments in the properties of these are discussed first. This is followed by a discussion of all available software packages with regard to their statistical methodology, capabilities, computational complexities, and most importantly, their suitability for computing variances from the complex sample design of the SIPP, and some recommendations for variance estimation.