Question pretext
26 The following questions are about income received during 2004. If an exact amount is not known, accept a best estimate. Report dollar amounts ONLY; do not report cents - if cents are reported, round to the nearest dollar amount.
Literal question
26a How much ... earn in income from wages, salary, commissions, bonuses, or tips?
Interviewer instructions
GENERAL INSTRUCTIONS FOR INCOME QUESTIONS 26 TO 27
1. CONVERT TO ANNUAL TOTAL
Be sure that the dollar amounts represent the total amount received during the 12 months of 2004 for the particular type of income. If, for example, the amount is given in terms of a weekly or monthly payment, find out how many weeks or months it was received in 2004 and convert it to an annual total.
2. USE OF INCOME TAX FORM
Accept answers from an income tax form if the person offers them. Do not, however, ask the respondent to refer to income tax forms.
If an income tax form is used, make certain the amounts you enter for each person are for that person only; many income tax returns show the combined income of husband and wife. Also remind the respondent that certain types of income are not taxable (for example, unemployment compensation and public assistance). Ask whether the person received any such additional money income in 2004.
If Form 1040 contains the combined income of husband and wife, find out what share was received by each person.
3. WHAT TO DO IF A RESPONDENT IS UNWILLING TO ANSWER INCOME QUESTIONS
a. Stress Confidentiality
If the respondent fears that the income data will be disclosed to other persons or to other government agencies, explain that you, as well as other census employees, are sworn to keep the answers confidential. The law provides penalties of imprisonment and fine for disclosures. Not even agents of the Federal Bureau of Investigation (FBI) or the Internal Revenue Service (IRS) can look at census records. Explain that data about individuals are never published; only statistical summaries of groups of people are published and only in a way that no individual can be identified.
b. Explain Why Tax Returns Alone Are Not Enough
If the respondent does not understand why the data cannot be obtained from income tax returns instead of being asked in the census, explain that the income data given on tax returns cannot be used to meet all statistical needs because not all people file returns and not all kinds of income are taxable (and hence are not reported on tax returns).
Also, the tax returns do not show age, family relationship, education, and other items needed to study the social and economic status of the people of FSM.
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1. Definition of wage or salary income - Wage or salary income is the total amount of money earned by a person working as an employee for a private enterprise (unincorporated business or farm) or a branch of government. Wage or salary income includes "take-home" pay plus all deductions for withholding tax, Social Security, union dues, bonds, uniforms, etc. If a respondent knows only the amount of "take-home" pay, ask for an estimate of the deduction in order to obtain total wage or salary income.
2. Specific types of wage or salary income - In addition to what is ordinarily considered wage or salary income, the following types of money receipts are also to be included as wage or salary income:
a. Piece-rate payments - Money received for work done at a specific amount per piece.
b. Commissions - Money received by a person for transacting business for another person or corporation.
c. Tips - Payments received as supplements to wages or for services rendered to the customer.
d. Bonuses - Payments made by employers as supplements to wage or salary income.
e. Salary of farm manager - Periodic, regular payments received by a farm manager, supervisor, or overseer.
f. Armed Forces pay - Money received as payment for service in the Armed Forces is wage or salary income. It includes base pay plus cash housing and/or subsistence allowance (but not the value of rent-free quarters), incentive pay, longevity pay, flight pay, etc.
g. National Guard or reserve pay - Payments received for training period in the National Guard or its military reserve units.
h. Wages for babysitting or mowing lawns - Payments received for care of persons who do not live in the babysitter's home or mowing lawns for other persons.
i. Sick leave pay - Payments received in place of wages while an employee is not at work because of illness.
j. Assistantships and teaching fellowships - The money that graduate students receive for teaching part time or for working part time for a college or university is included as wage or salary income.
Question post text
Report amount before deductions for taxes, bonds, dues, etc.