The Survey of Income and Program Participation (SIPP) currently uses cross-classifications of age, race, sex, and householder/nonhouseholder status as controls in longitudinal estimation. The controls come from the Current Population Survey (CPS), which has its own controls based on post-censal estimates of age, race, and sex. Previous research by Huggins and Fay [1988] ratio adjusted the SIPP sample that could be matched to IRS records but did not control the non-matched sample. They found a reduction in variances for most income and program participation variables.