Has anyone worked with the IRS SOI Tables for Individuals?
I am doing research on income distribution, and while these resources in particular the series:
All Returns: Sources of Income, Adjustments Deductions and Exemptions, and Tax Items looks good, I can't find much support explaining the breakdown for the items.
My particular interest is in Table 1.4 the 2012 table for Sources of Income. Inside is a breakdown of income ranges, individual types of income, types of deductions, and net gains/losses. I am interested in knowing the breakdown for
Adjusted gross income less deficit (Item 2, Column C) and the breakdown for
Total income (Item 4, Column E).
If I am reading this document correctly, some combination of Columns F through EG by addition/subtraction should equal the Total Income and Adjusted Gross Income for each row (within a margin of rounding error). Does anyone know which items I should be using?
Sidenote: The reason I am choosing the year 2012 is because it coincides with the observed year for the 2013 Survey of Consumer Finances. I want to compare the source of income by income level between surveys such as the SCF, CPS ASEC, ACS, and others with administrative data such as these IRS SOI tables.