  Documentation for:   1997 State and County Income Data on Returns
                            Filed in Calendar Year 1998


A.  File characteristics:

    3 1/2" diskette
    High density
    ASCII language
    Filename = coinc97.dat
    Record length = 102 characters

B.  Records Included:

    The file contains a record for each state in the U.S. (including
    the District of Columbia) and for each county and county
    equivalent in the U.S.

    Data items requiring suppression had the data value added into a
    successor county, and the value needing suppression replaced
    with a "-1".  The suppression counties and successor counties are
    shown in the following table.  Data items affected are noted by
    an "X" in the appropraite colomn of the following table.

        Suppress           Successor         All    Wage   Div  Int  Rent
        Counties            Counties        Data     &     Inc  Inc   &
                                            Items  Salary            Royal
    15-005 (Kalawao)     15-009 (Maui)        X
    30-113 (Yellowstone) 30-031 (Gallatin)    X
    48-261 (Kenedy)      48-215 (Hidalgo)                   X          X
    48-301 (Loving)      48-475 (Ward)                      X          X
    51-780 (South Bosto) 51-083 (Halifax)     X

C.  Record description:

    Character             Description
    Positions

      1-2        FIPS State Code
                     01 to 56 = States in the U.S.

      3          Blank

      4-6        FIPS County Code:
                     000 = County code on a state record
                     001 to 999 = Potential legitimate values.
                                  See state/county codelist for
                                  actual county codes used.

      7-18       Number of returns
                    -1 = data value suppressed
                    10 to 999999999999 = Potential legitimate values

      19-30      Number of exemptions (excluding deceased)
                    -1 = data value suppressed
                    10 to 999999999999 = Potential legitimate values

      31-42      Adjusted gross income (in 1000s)
                    -1 = data value suppressed
                    -99999999999 to 999999999999 = Potential legitimate values

      43-54      Wages and salaries income (in 1000s)
                    -1 = data value suppressed
                    10 to 999999999999 = Potential legitimate values

      55-66      Dividends before exclusion (in 1000s)
                    -1 = data value suppressed
                    10 to 999999999999 = Potential legitimate values

      67-78      Interest received, including taxable and non-taxable
                 interest income (in 1000s)
                    -1 = data value suppressed
                    10 to 999999999999 = Potential legitimate values

      79-90      Gross rents and royalties  (in 1000s)
                    -1 = data value suppressed
                    10 to 999999999999 = Potential legitimate values

      91-102     Total money income (in 1000s)
                    -1 = data value suppressed
                    -99999999999 to 999999999999 = Potential legitimate values
