This report describes the SIPP cross-sectional imputation procedures used to compensate for item nonresponse and for selected types of person-level (partial unit) noninterviews. Adjustments for household-level (complete unit) noninterviews are made by increasing the weights of responding persons. Compensation for any noncoverage is generally handled by a post stratification procedure, which is not described in this report. The longitudinal editing procedures in the SIPP are designed to remove inconsistencies in a sample person's longitudinal record introduced through independent wave imputations, to adjudicate occasional disagreements in reported information across waves and to reconcile reported information with Census demographic definitions. The need and desirability of longitudinal editing follows from the practice of processing each wave of SIPP data independently from other waves. The development of the longitudinal file provides an opportunity to incorporate data from surrounding waves into the edit procedures, and in general, to review the record from a longitudinal perspective.