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2021 SIPP: Tax Return Universe Inconsistencies

An error in data processing led to approximately 10 percent of cases being incorrectly set out of universe for Tax Return content. The correct universe for EFILING – the highest level Tax Return variable – should be all cases who were aged 15 or over at some point during the reference period. This universe inconsistency also influences downstream variables: EWILLFILE, EFSTATUS, EDEPCLM, and EEITC.

In all cases, the incorrect records would have been imputed with a hotdeck (or transferred from a spouse who had their value imputed from a hotdeck) if the error had not existed. Data users can impute missing data for those who are in universe using their preferred imputation method but should analyze these data with caution.

Page Last Revised - October 12, 2023
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