NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

US Individual Income Tax Public Use Sample Documentation

This directory includes documentation for each of the (nearly) annual Tax Model Files. The Tax Model Files are public use samples of US Federal Individual Income Tax returns, with individual identifiers removed and the remaining data sufficiently rounded and blurred to prevent the identification of individual taxpayers. These have been issued since 1960, and are of special interest to researchers studying the income tax and the distribution of income. The files are poor in demographic information (no age, race or sex variables) but are rich in income information, especially for higher income taxpayers whose incomes are not likely to be accurately covered in survey data.

General Description Booklets

Each year a small booklet with a record layout and copies of the tax forms was issued by the SOI. These are available here as image only PDF files through 1994, then as PDF normal (searchable) format. These include information about disclosure avoidance techniques used in the file, tax forms showing the exact fields extracted and some summary statistics.

Text Files

Basic documentation for each file is available in text form. This is a subset of the General Description Booklets.

SAS programs

For some recent years SOI has supplied us with SAS programs that generate the PUF files. These are easily edited to read the same files.

Obtaining the data files

Research Associates and Faculty Fellows of the National Bureau of Economic Research should contact Daniel Feenberg to use the data on the NBER Cambridge Unix system.

Others may obtain the files from the SOI division of the IRS (202-376-0081) or (for the older files) from the National Archives (301-713-6640). You will have to sign a confidentiality agreement for files obtained from the SOI.

Note

There were no public use files in 1961, 1963 and 1965.

Tax Model Documentation
Tax YearText ExtractGDB(E-codes)SAS
19601960.txt1960.pdf NANA
1961No File
19621962.txt1962.pdfNANA
1963No file
19641964.txt1964.pdfNANA
1965No File
19661966.txt1966.pdfNANA
19671967.txt1967.pdfNANA
19681968.txt1968.pdfNANA
19691969.txt1969.pdfNANA
19701970.txt1970.pdfNANA
19711971.txt1971.pdfNANA
19721972.txt1972.pdfNANA
19731973.txt1973.pdfNANA
19741974.txt1974.pdfNANA
19751975.txt1975.pdfNANA
19761976.txt1976.pdfNANA
19771977.txt1977.pdfNANA
19781978.txt1978.pdfNANA
19791979.txt1979.pdfNANA
19801980.txt1980.pdfNANA
19811981.txt1981.pdfNANA
19821982.txt1982.pdfNANA
19831983.txt1983.pdfNANA
19841984.txt1984.pdfNANA
19851985.txt1985.pdfNANA
19861986.txt1986.pdfNANA
19871987.txt1987.pdfNANA
19881988.txt1988.pdfNANA
19891989.txt1989.pdfNANA
19901990.txt1990.pdfNANA
19911991.txt1991.pdfNANA
1992 NA 1992.pdfNANA
1993 NA 1993.pdfNANA
1994 NA 1994.pdfNANA
1995 NA 1995.pdfNANA
1996 NA 1996.pdfNANA
1997 NA 1997.pdfNANA
1998 NA 1998.pdf1998_e.pdfNA
1999 NA 1999.pdf1999_e.pdfNA
2000 NA 2000.pdf2000_e.pdfNA
2001 NA 2001.pdf2001_e.pdfNA
2002 NA 2002.pdf2002_e.pdf2002.sas
2003 NA 2003.pdf 2003_e.pdf 2003.sas
2004 NA 2004.pdf 2004_e.pdf NA
2005 NA 2005.pdf 2005_e.pdf 2005.sas
2006 NA 2006.pdf 2006_e.pdf 2006.sas
2007 NA 2007.pdfNA2007.sas
2008 NA 2008.pdf NA NA
2009 NA 2009.pdf NA NA
2010 NA 2010.pdf NA NA
2011 NA 2011.pdf NA NA

Daniel Feenberg
feenberg@nber.org


Last updated 3 May 2017
 
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