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Trust/rent income


For all persons, INCTRST reports the total net gain or loss amount they received from estates, trusts, partnerships, S corporations, rent, and royalties. Using the reported income information, annual income amounts were then edited and imputed for every record on the full-year file. Please refer to the IPUMS user note on Income Data in MEPS for more information on the collection, editing (including top- and bottom-coding), and imputation of income variables in MEPS, as well as changes to the target population for income data collection over time. Users may also be interested in the data quality flag, QINCTRST, which reports the editing methods used for INCTRST.

If respondents needed more information about what kinds of income to report as estate or trust, partnership, S corporation, rental, or royalty income, they were provided with the additional guidance: "Gains and losses from these sources are calculated on Schedule E.

Include income that was the beneficiaries' share of fiduciary income from any estate or trust, for example, income required to be distributed, amounts credited to beneficiaries' accounts from fiduciary income, and any 'accumulation distribution' made by the fiduciary of a 'complex trust' for income accumulated in prior tax years.

Since partnerships and S corporations are not taxable entities, their net profit or loss is taxed, in general, directly to the members of the partnership or shareholders in the S corporation. This income includes the taxpayer's share of the ordinary gain or loss of the enterprise and certain payments made to the taxpayer for the use of capital or as a salary.

Income or loss less amounts for depreciation, repairs, improvements and other allowable expenses related to the rented property.

Income from oil, gas and other mineral rights, patents, and literary, musical or artistic works."

Information on the IPUMS defined-universe for this variable 

Users may wish to note that, while IPUMS defines the universe for this variable as all persons, certain persons were explicitly targeted to answer questions about specific income sources. In addition to the target population of persons who were asked specifically about estate or trust, partnership, S corporation, rental, or royalty income, all persons in the household were eligible to list additional income from "other" sources, which includes income from sources previously asked about in the survey (such as those included in INCTRST). It is unclear if the types of income included in INCTRST were reported as an "other" income source is counted in INCTRST or as "other" income. Because all persons could technically report these sources of income via the "other" income questionnaire item, IPUMS staff report the universe for INCTRST as being "All Persons." Users may also wish to note that in the original public use MEPS data files, no income variables have cases explicitly coded as out of universe; both persons who directly report earning zero dollars of income from a source and persons who are not explicitly asked about that income source have values of zero.


This is a 9-digit numeric variable with 2 implied decimal places.


No information available.


  • 1996-2016: All persons.


  • 1996-2016