This paper uses data that combine retirement distributions reported by taxpayers on tax returns with information reported by the payers of those distributions on information returns. With the combined data we can allocate distributions reported on Form 1040 by the detailed distribution codes...

This paper describes how we combine and reconcile data on retirement distributions reported by taxpayers on tax returns with data reported by the payers of those distributions on information returns. With the combined data, we are able to allocate distributions reported on Form 1040 by the...

Using panel data from the Internal Revenue Service's Statistics of Income (SOI) Division, we find that most individuals do not experience a reduction in inflation-adjusted spendable income after claiming Social Security. We also examine the composition of income after claiming and find that both...

This paper compares measures of 2010 annual income from the Current Population Survey (CPS) with those derived from IRS Statistics of Income Division (SOI) administrative tax data and finds that the CPS vastly understates the income of the elderly. We focus on four types of income found to be...

This paper documents our method of building a representative sample of the US population from tax data, the first step in larger research project measuring changes in the amount and composition of income over the life cycle. We supplement tax return data—which allows us to identify filers and...

This study uses administrative tax data to build a unique panel dataset that follows the 1945 birth-year cohort from 2000 (when aged 55) through 2017 (when aged 72). These data allow us to observe changes in the amount and composition of individuals’ income from before they are eligible to...