CREAT: Census Research Exploration and Analysis Tool

Papers Containing Tag(s): 'Federal Tax Information'

The following papers contain search terms that you selected. From the papers listed below, you can navigate to the PDF, the profile page for that working paper, or see all the working papers written by an author. You can also explore tags, keywords, and authors that occur frequently within these papers.
Click here to search again

Frequently Occurring Concepts within this Search

Internal Revenue Service - 11

Social Security Administration - 11

Social Security Number - 9

Center for Economic Studies - 8

Bureau of Labor Statistics - 8

North American Industry Classification System - 8

Current Population Survey - 7

American Community Survey - 7

Standard Industrial Classification - 7

Longitudinal Business Database - 7

Employer Identification Numbers - 7

Research Data Center - 7

Longitudinal Employer Household Dynamics - 7

Master Address File - 7

Protected Identification Key - 6

Standard Statistical Establishment List - 6

Business Register - 6

Service Annual Survey - 5

Alfred P Sloan Foundation - 5

Employment History File - 5

Employer Characteristics File - 5

Individual Characteristics File - 5

Quarterly Workforce Indicators - 5

Core Based Statistical Area - 5

Quarterly Census of Employment and Wages - 5

Decennial Census - 5

Business Master File - 5

American Housing Survey - 5

Social Security - 4

Metropolitan Statistical Area - 4

National Science Foundation - 4

Unemployment Insurance - 4

Composite Person Record - 4

Local Employment Dynamics - 4

Cornell University - 4

Business Employment Dynamics - 4

Business Register Bridge - 4

Disclosure Review Board - 4

Survey of Income and Program Participation - 4

Personally Identifiable Information - 3

University of Chicago - 3

Office of Personnel Management - 3

Census Numident - 3

Federal Statistical Research Data Center - 3

American Economic Association - 3

North American Industry Classi - 3

Economic Census - 3

Business Dynamics Statistics - 3

Annual Survey of Manufactures - 3

Establishment Micro Properties - 3

CDF - 3

Permanent Plant Number - 3

Viewing papers 1 through 10 of 11


  • Working Paper

    Geographic Immobility in the United States: Assessing the Prevalence and Characteristics of Those Who Never Migrate Across State Lines Using Linked Federal Tax Microdata

    March 2025

    Working Paper Number:

    CES-25-19

    This paper explores the prevalence and characteristics of those who never migrate at the state scale in the U.S. Studying people who never migrate requires regular and frequent observation of their residential location for a lifetime, or at least for many years. A novel U.S. population-sized longitudinal dataset that links individual level Internal Revenue Service (IRS) and Social Security Administration (SSA) administrative records supplies this information annually, along with information on income and socio-demographic characteristics. We use these administrative microdata to follow a cohort aged between 15 and 50 in 2001 from 2001 to 2016, differentiating those who lived in the same state every year during this period (i.e., never made an interstate move) from those who lived in more than one state (i.e., made at least one interstate move). We find those who never made an interstate move comprised 75 percent of the total population of this age cohort. This percentage varies by year of age but never falls below 62 percent even for those who were teenagers or young adults in 2001. There are also variations in these percentages by sex, race, nativity, and income, with the latter having the largest effects. We also find substantial variation in these percentages across states. Our findings suggest a need for more research on geographically immobile populations in U.S.
    View Full Paper PDF
  • Working Paper

    LEHD Snapshot Documentation, Release S2021_R2022Q4

    November 2022

    Working Paper Number:

    CES-22-51

    The Longitudinal Employer-Household Dynamics (LEHD) data at the U.S. Census Bureau is a quarterly database of linked employer-employee data covering over 95% of employment in the United States. These data are used to produce a number of public-use tabulations and tools, including the Quarterly Workforce Indicators (QWI), LEHD Origin-Destination Employment Statistics (LODES), Job-to-Job Flows (J2J), and Post-Secondary Employment Outcomes (PSEO) data products. Researchers on approved projects may also access the underlying LEHD microdata directly, in the form of the LEHD Snapshot restricted-use data product. This document provides a detailed overview of the LEHD Snapshot as of release S2021_R2022Q4, including user guidance, variable codebooks, and an overview of the approvals needed to obtain access. Updates to the documentation for this and future snapshot releases will be made available in HTML format on the LEHD website.
    View Full Paper PDF
  • Working Paper

    LEHD Infrastructure S2014 files in the FSRDC

    September 2018

    Authors: Lars Vilhuber

    Working Paper Number:

    CES-18-27R

    The Longitudinal Employer-Household Dynamics (LEHD) Program at the U.S. Census Bureau, with the support of several national research agencies, maintains a set of infrastructure files using administrative data provided by state agencies, enhanced with information from other administrative data sources, demographic and economic (business) surveys and censuses. The LEHD Infrastructure Files provide a detailed and comprehensive picture of workers, employers, and their interaction in the U.S. economy. This document describes the structure and content of the 2014 Snapshot of the LEHD Infrastructure files as they are made available in the Census Bureau's secure and restricted-access Research Data Center network. The document attempts to provide a comprehensive description of all researcher-accessible files, of their creation, and of any modifications made to the files to facilitate researcher access.
    View Full Paper PDF
  • Working Paper

    Foreign-Born and Native-Born Migration in the U.S.: Evidence from IRS Administrative and Census Survey Records

    July 2018

    Working Paper Number:

    carra-2018-07

    This paper details efforts to link administrative records from the Internal Revenue Service (IRS) to American Community Survey (ACS) and 2010 Census microdata for the study of migration among foreign-born and native-born populations in the United States. Specifically, we (1) document our linkage strategy and methodology for inferring migration in IRS records; (2) model selection into and survival across IRS records to determine suitability for research applications; and (3) gauge the efficacy of the IRS records by demonstrating how they can be used to validate and potentially improve migration responses for native-born and foreign-born respondents in ACS microdata. Our results show little evidence of selection or survival bias in the IRS records, suggesting broad generalizability to the nation as a whole. Moreover, we find that the combined IRS 1040, 1099, and W2 records may provide important information on populations, such as the foreign-born, that may be difficult to reach with traditional Census Bureau surveys. Finally, while preliminary, the results of our comparison of IRS and ACS migration responses shows that IRS records may be useful in improving ACS migration measurement for respondents whose migration response is proxy, allocated, or imputed. Taking these results together, we discuss the potential application of our longitudinal IRS dataset to innovations in migration research on both the native-born and foreign-born populations of the United States.
    View Full Paper PDF
  • Working Paper

    The Opportunities and Challenges of Linked IRS Administrative and Census Survey Records in the Study of Migration

    July 2018

    Working Paper Number:

    carra-2018-06

    This paper details efforts to link administrative records from the Internal Revenue Service (IRS) to American Community Survey (ACS) and 2010 Census microdata for the study of migration in the United States. Specifically, we (1) document our linkage strategy and methodology for inferring migration in IRS records; (2) model selection into and survival across IRS records to determine suitability for research applications; and (3) gauge the efficacy of the IRS records by demonstrating how they can be used to validate and potentially improve migration responses in ACS microdata. Our results show little evidence of selection or survival bias in the IRS records, suggesting broad generalizability to the nation as a whole. Moreover, we find that the combined IRS 1040, 1099, and W2 records may provide important information on populations that are hard to reach with traditional Census surveys. Finally, while preliminary, the results of our comparison of IRS and ACS migration responses shows that IRS records may be useful in improving ACS migration measurement for respondents whose migration response is proxy, allocated, or imputed. Taking these results together, we discuss the potential applications of our longitudinal IRS dataset to innovations in migration research in the United States.
    View Full Paper PDF
  • Working Paper

    Just Passing Through: Characterizing U.S. Pass-Through Business Owners

    January 2017

    Working Paper Number:

    CES-17-69

    We investigate the use of administrative data on the owners of partnerships and S-corporations to develop new statistics that characterize business owners. Income from these types of entities is "passed through" to owners to be taxed on the owners' tax returns. The information returns associated with such pass-through entities (Form K1 records) make it possible to link individual owners to the businesses they own. These linkages can be leveraged to associate measures of the demographic and human capital characteristics of business owners with the characteristics of the businesses they own. This paper describes measurement issues associated with administrative records on these pass-through entities and their integration with other Census data products. In addition, we document a number of interesting trends in business ownership among pass-through entities. We show a substantial decline in both entry and exit with less churn among both owners and owned businesses. We also show that the owners of pass-through entities are older, more likely to be male, and more likely to be white compared to the working population.
    View Full Paper PDF
  • Working Paper

    Documenting the Business Register and Related Economic Business Data

    March 2016

    Working Paper Number:

    CES-16-17

    The Business Register (BR) is a comprehensive database of business establishments in the United States and provides resources for the U.S. Census Bureau's economic programs for sample selection, research, and survey operations. It is maintained using information from several federal agencies including the Census Bureau, Internal Revenue Service, Bureau of Labor Statistics, and the Social Security Administration. This paper provides a detailed description of the sources and functions of the BR. An overview of the BR as a linking tool and bridge to other Census Bureau data for additional business characteristics is also given.
    View Full Paper PDF
  • Working Paper

    LEHD Infrastructure files in the Census RDC - Overview

    June 2014

    Working Paper Number:

    CES-14-26

    The Longitudinal Employer-Household Dynamics (LEHD) Program at the U.S. Census Bureau, with the support of several national research agencies, maintains a set of infrastructure files using administrative data provided by state agencies, enhanced with information from other administrative data sources, demographic and economic (business) surveys and censuses. The LEHD Infrastructure Files provide a detailed and comprehensive picture of workers, employers, and their interaction in the U.S. economy. This document describes the structure and content of the 2011 Snapshot of the LEHD Infrastructure files as they are made available in the Census Bureaus secure and restricted-access Research Data Center network. The document attempts to provide a comprehensive description of all researcher-accessible files, of their creation, and of any modifcations made to the files to facilitate researcher access.
    View Full Paper PDF
  • Working Paper

    LEHD Data Documentation LEHD-OVERVIEW-S2008-rev1

    December 2011

    Working Paper Number:

    CES-11-43

    View Full Paper PDF
  • Working Paper

    LEHD Infrastructure Files in the Census RDC: Overview of S2004 Snapshot

    April 2011

    Working Paper Number:

    CES-11-13

    The Longitudinal Employer-Household Dynamics (LEHD) Program at the U.S. Census Bureau, with the support of several national research agencies, has built a set of infrastructure files using administrative data provided by state agencies, enhanced with information from other administrative data sources, demographic and economic (business) surveys and censuses. The LEHD Infrastructure Files provide a detailed and comprehensive picture of workers, employers, and their interaction in the U.S. economy. This document describes the structure and content of the 2004 Snapshot of the LEHD Infrastructure files as they are made available in the Census Bureau's Research Data Center network.
    View Full Paper PDF