There is also additional background information for this table group.

Contents for Table

PINC-08. Source of Income in 2002-People 15 Years Old and Over, By Income of Specified Type in 2002, Age, Race, Hispanic Origin, and Sex

[Source:  U.S. Census Bureau, Current Population Survey, 2003 Annual Social and Economic Supplement.  Numbers in thousands.
 People 15 years old and over as of March of the following year.  Social Security income may include a small number of people
 who report Railroad Retirement Income as Social Security Income Retirement.  Income includes payments reported as survivor,
 disability, or retirement benefits.  Rents, royalties, estates or trusts includes estates and trusts reported as survivor
 benefits.  A.O.I.C. stands for alone or in combination]

                                                       $1
                                            Total      To  $2,500  $5,000  $7,500 $10,000 $12,500 $15,000 $17,500 $20,000
                                             with  $2,499      To      To      To      To      To      To      To      To
                                           Income Or Loss  $4,999  $7,499  $9,999 $12,499 $14,999 $17,499 $19,999 $22,499
Both Sexes
35 to 44 Years
Black A.O.I.C.

   Total.................................   5,123     198     147     291     201     314     198     340     279     355
Earnings.................................   4,562     155      97     143     119     277     176     327     242     345
  Wages and Salary.......................   4,405     128      98     142     109     247     175     311     241     336
  Nonfarm Self-Employment................     269     101       5      23      13      33       7       7       5       9
  Farm Self-Employment...................      36      25       2       3       0       1       0       0       0       0
Social Security..........................     191      19      26      73      33      23       9       5       3       0
SSI (Supplemental Security Income).......     272      44      40     143      25       9       5       0       2       0
Public Assistance........................     121      56      32      18      13       1       0       0       0       0
Veterans Benefits........................      45      20       6       2       3       9       0       0       1       0
Survivor Benefits........................      14       3       1       0       0       2       1       0       2       0
Disability Benefits......................      54       3      15      11       7       7       0       2       0       2
Unemployment Compensation................     295     111      72      47      34      19       3       4       3       2
Workers Compensation.....................      82      42      13       8       0       5       4       0       2       2
Property Income..........................   1,646   1,480      84      26      21      11       5       4       3       1
  Interest...............................   1,526   1,433      58      21       3       1       3       0       0       0
  Dividends..............................     357     319      22       7       3       0       0       2       0       0
  Rents, Royalties, Estates or Trusts....     138      99       7       8      11       8       3       0       2       0
Retirement Income........................     110      21      20      12      11       9       9       6       5       2
  Company or Union Retirement............      39      14       0       8       5       0       2       3       0       1
  Federal Government Retirement..........       1       0       0       1       1       0       0       0       0       0
  Military Retirement....................      27       3       4       1       5       4       3       4       3       0
  State or Local Government Retirement...      14       1       3       1       0       0       4       0       0       0
  Railroad Retirement....................       1       0       1       0       0       0       0       0       0       0
  Annuities..............................       2       0       0       0       0       0       0       0       2       0
  IRA, Keogh, or 401(K)..................       3       0       0       0       0       0       0       2       0       0
  Other or Don't Know....................      26       4      12       2       0       5       0       0       0       0
Pension Income...........................      62      16       4       9       8       5       5       5       3       0
  Company or Union Retirement............      30      11       0       8       5       0       0       1       0       0
  Federal Government Retirement..........       0       0       0       0       0       0       0       0       0       0
  Military Retirement....................      26       3       4       1       3       4       3       4       3       0
  State or Local Government Retirement...       3       1       0       0       0       0       2       0       0       0
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
Alimony..................................       9       4       1       0       0       0       0       0       3       0
Child Support............................     327     141     107      52      15       2       2       5       3       0
Educational Assistance...................     154     103      17      23       2       4       0       4       0       2
Financial Assistance from Outside the
 Household...............................      38      13      13       4       0       2       0       0       2       4
Other Income, N.E.C......................      44      25       9       8       0       0       2       0       0       0
Combinations of Income Types:
  Earnings & Social Security.............   4,706     155     107     199     159     292     190     327     244     346
  Earnings, Social Security, or
    Other Retirement.....................   4,743     156     114     205     155     289     195     326     251     341
  Social Security or Railroad Retirement.     193      19      27      73      33      23       9       5       3       0
  Social Security or Other Retirement
    Income or Both.......................     296      38      46      83      40      30      18      12      10       2
  Government Transfer Payments...........     962     264     158     264     108      76      41      16      15       4
  Public Assistance or SSI or Both.......     381      92      68     158      38      11       7       0       2       0
  Social Security, Public Assistance,
    or SSI or Both.......................     519      90      71     199      74      40      29       5       7       0
  Retirement, SSI or Public Assistance
    or Both..............................     471     110      78     164      46      18      19       9       7       2
PINC-08. Source of Income in 2002-People 15 Years Old and Over, By Income of Specified Type in 2002, Age, Race, Hispanic Origin, and Sex

[Source:  U.S. Census Bureau, Current Population Survey, 2003 Annual Social and Economic Supplement.  Numbers in thousands.
 People 15 years old and over as of March of the following year.  Social Security income may include a small number of people
 who report Railroad Retirement Income as Social Security Income Retirement.  Income includes payments reported as survivor,
 disability, or retirement benefits.  Rents, royalties, estates or trusts includes estates and trusts reported as survivor
 benefits.  A.O.I.C. stands for alone or in combination]

                                          $22,500 $25,000 $27,500 $30,000 $32,500 $35,000 $37,500 $40,000 $42,500 $45,000
                                               To      To      To      To      To      To      To      To      To      To
                                          $24,999 $27,499 $29,999 $32,499 $34,999 $37,499 $39,999 $42,499 $44,999 $47,499
Both Sexes
35 to 44 Years
Black A.O.I.C.

   Total.................................     196     350     179     295     140     249     123     190      63     137
Earnings.................................     185     356     148     309     114     247     117     214      38     149
  Wages and Salary.......................     182     340     145     304     114     244     116     204      40     148
  Nonfarm Self-Employment................       2      15       1       4       0       8       2       9       0       3
  Farm Self-Employment...................       0       0       0       0       0       0       0       5       0       0
Social Security..........................       0       0       0       0       0       0       0       0       0       0
SSI (Supplemental Security Income).......       3       2       0       0       0       0       0       0       0       0
Public Assistance........................       0       0       0       0       0       0       0       0       0       0
Veterans Benefits........................       2       0       0       2       0       0       0       0       0       0
Survivor Benefits........................       0       0       4       0       0       0       0       0       0       0
Disability Benefits......................       6       2       0       0       0       0       0       0       0       0
Unemployment Compensation................       0       0       0       0       0       0       0       0       0       0
Workers Compensation.....................       0       2       0       0       0       0       0       0       0       0
Property Income..........................       0       2       0       0       0       0       0       3       0       0
  Interest...............................       2       0       0       0       0       0       0       0       0       0
  Dividends..............................       0       0       0       0       0       0       0       3       0       0
  Rents, Royalties, Estates or Trusts....       0       0       0       0       0       0       0       0       0       0
Retirement Income........................       7       2       1       1       0       1       1       0       0       0
  Company or Union Retirement............       3       0       0       0       0       1       0       0       0       0
  Federal Government Retirement..........       0       0       0       0       0       0       0       0       0       0
  Military Retirement....................       0       0       0       0       0       0       0       0       0       0
  State or Local Government Retirement...       5       0       0       0       0       0       0       0       0       0
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
  IRA, Keogh, or 401(K)..................       0       0       0       1       0       0       0       0       0       0
  Other or Don't Know....................       0       2       1       0       0       0       0       0       0       0
Pension Income...........................       2       0       0       0       0       3       0       0       0       0
  Company or Union Retirement............       2       0       0       0       0       3       0       0       0       0
  Federal Government Retirement..........       0       0       0       0       0       0       0       0       0       0
  Military Retirement....................       0       0       0       0       0       0       0       0       0       0
  State or Local Government Retirement...       0       0       0       0       0       0       0       0       0       0
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
Alimony..................................       0       1       0       0       0       0       0       0       0       0
Child Support............................       1       0       0       0       0       0       0       0       0       0
Educational Assistance...................       0       0       0       0       0       0       0       0       0       0
Financial Assistance from Outside the
 Household...............................       0       0       0       0       0       0       0       0       0       0
Other Income, N.E.C......................       0       0       0       0       0       0       0       0       0       0
Combinations of Income Types:
  Earnings & Social Security.............     184     357     148     309     116     247     117     213      38     151
  Earnings, Social Security, or
    Other Retirement.....................     194     361     146     310     118     246     113     207      42     154
  Social Security or Railroad Retirement.       0       0       0       0       0       0       0       0       0       0
  Social Security or Other Retirement
    Income or Both.......................       7       2       1       1       0       1       1       0       0       0
  Government Transfer Payments...........       5       3       1       0       4       0       2       0       0       0
  Public Assistance or SSI or Both.......       3       2       0       0       0       0       0       0       0       0
  Social Security, Public Assistance,
    or SSI or Both.......................       3       2       0       0       0       0       0       0       0       0
  Retirement, SSI or Public Assistance
    or Both..............................       5       3       2       1       4       1       1       0       0       0
PINC-08. Source of Income in 2002-People 15 Years Old and Over, By Income of Specified Type in 2002, Age, Race, Hispanic Origin, and Sex

[Source:  U.S. Census Bureau, Current Population Survey, 2003 Annual Social and Economic Supplement.  Numbers in thousands.
 People 15 years old and over as of March of the following year.  Social Security income may include a small number of people
 who report Railroad Retirement Income as Social Security Income Retirement.  Income includes payments reported as survivor,
 disability, or retirement benefits.  Rents, royalties, estates or trusts includes estates and trusts reported as survivor
 benefits.  A.O.I.C. stands for alone or in combination]

                                          $47,500 $50,000 $52,500 $55,000 $57,500 $60,000 $62,500 $65,000 $67,500 $70,000
                                               To      To      To      To      To      To      To      To      To      To
                                          $49,999 $52,499 $54,999 $57,499 $59,999 $62,499 $64,999 $67,499 $69,999 $72,499
Both Sexes
35 to 44 Years
Black A.O.I.C.

   Total.................................      79     145      44      74      36      73      31      46      23      53
Earnings.................................      66     149      34      69      25      90      18      51      13      54
  Wages and Salary.......................      63     155      34      69      22      88      17      48      14      50
  Nonfarm Self-Employment................       0       0       1       0       0       5       0       2       0       2
  Farm Self-Employment...................       0       0       0       0       0       0       0       0       0       0
Social Security..........................       0       0       0       0       0       0       0       0       0       0
SSI (Supplemental Security Income).......       0       0       0       0       0       0       0       0       0       0
Public Assistance........................       0       0       0       0       0       0       0       0       0       0
Veterans Benefits........................       0       0       0       0       0       0       0       0       0       0
Survivor Benefits........................       0       0       0       0       0       0       0       0       0       0
Disability Benefits......................       0       0       0       0       0       0       0       0       0       0
Unemployment Compensation................       0       0       0       0       0       0       0       0       0       0
Workers Compensation.....................       0       0       0       0       0       0       0       0       0       0
Property Income..........................       0       0       0       0       1       0       0       0       0       5
  Interest...............................       0       0       0       0       0       0       0       0       0       5
  Dividends..............................       0       0       0       0       0       0       0       0       0       0
  Rents, Royalties, Estates or Trusts....       0       0       0       0       1       0       0       0       0       0
Retirement Income........................       2       0       0       0       0       0       0       0       0       0
  Company or Union Retirement............       2       0       0       0       0       0       0       0       0       0
  Federal Government Retirement..........       0       0       0       0       0       0       0       0       0       0
  Military Retirement....................       0       0       0       0       0       0       0       0       0       0
  State or Local Government Retirement...       0       0       0       0       0       0       0       0       0       0
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
  IRA, Keogh, or 401(K)..................       0       0       0       0       0       0       0       0       0       0
  Other or Don't Know....................       0       0       0       0       0       0       0       0       0       0
Pension Income...........................       0       0       0       0       0       0       0       0       0       0
  Company or Union Retirement............       0       0       0       0       0       0       0       0       0       0
  Federal Government Retirement..........       0       0       0       0       0       0       0       0       0       0
  Military Retirement....................       0       0       0       0       0       0       0       0       0       0
  State or Local Government Retirement...       0       0       0       0       0       0       0       0       0       0
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
Alimony..................................       0       0       0       0       0       0       0       0       0       0
Child Support............................       0       0       0       0       0       0       0       0       0       0
Educational Assistance...................       0       0       0       0       0       0       0       0       0       0
Financial Assistance from Outside the
 Household...............................       0       0       0       0       0       0       0       0       0       0
Other Income, N.E.C......................       0       0       0       0       0       0       0       0       0       0
Combinations of Income Types:
  Earnings & Social Security.............      67     149      34      69      25      90      18      51      13      54
  Earnings, Social Security, or
    Other Retirement.....................      69     144      39      73      28      91      19      51      14      54
  Social Security or Railroad Retirement.       0       0       0       0       0       0       0       0       0       0
  Social Security or Other Retirement
    Income or Both.......................       2       0       0       0       0       0       0       0       0       0
  Government Transfer Payments...........       2       0       0       0       0       0       0       0       0       0
  Public Assistance or SSI or Both.......       0       0       0       0       0       0       0       0       0       0
  Social Security, Public Assistance,
    or SSI or Both.......................       0       0       0       0       0       0       0       0       0       0
  Retirement, SSI or Public Assistance
    or Both..............................       2       0       0       0       0       0       0       0       0       0
PINC-08. Source of Income in 2002-People 15 Years Old and Over, By Income of Specified Type in 2002, Age, Race, Hispanic Origin, and Sex

[Source:  U.S. Census Bureau, Current Population Survey, 2003 Annual Social and Economic Supplement.  Numbers in thousands.
 People 15 years old and over as of March of the following year.  Social Security income may include a small number of people
 who report Railroad Retirement Income as Social Security Income Retirement.  Income includes payments reported as survivor,
 disability, or retirement benefits.  Rents, royalties, estates or trusts includes estates and trusts reported as survivor
 benefits.  A.O.I.C. stands for alone or in combination]

                                          $72,500 $75,000 $77,500 $80,000 $82,500 $85,000 $87,500 $90,000 $92,500 $95,000
                                               To      To      To      To      To      To      To      To      To      To
                                          $74,999 $77,499 $79,999 $82,499 $84,999 $87,499 $89,999 $92,499 $94,999 $97,499
Both Sexes
35 to 44 Years
Black A.O.I.C.

   Total.................................      16      35      18      16      21      21       9      28       7      11
Earnings.................................      11      36       8      24      17      19       0      29       2      14
  Wages and Salary.......................      11      31       8      24      16      16       0      29       2      13
  Nonfarm Self-Employment................       0       4       1       1       0       0       0       0       0       0
  Farm Self-Employment...................       0       0       0       0       0       0       0       0       0       0
Social Security..........................       0       0       0       0       0       0       0       0       0       0
SSI (Supplemental Security Income).......       0       0       0       0       0       0       0       0       0       0
Public Assistance........................       0       0       0       0       0       0       0       0       0       0
Veterans Benefits........................       0       0       0       0       0       0       0       0       0       0
Survivor Benefits........................       0       0       0       0       0       0       0       0       0       0
Disability Benefits......................       0       0       0       0       0       0       0       0       0       0
Unemployment Compensation................       0       0       0       0       0       0       0       0       0       0
Workers Compensation.....................       0       0       0       0       0       0       0       0       0       0
Property Income..........................       0       0       0       0       0       0       0       0       0       0
  Interest...............................       0       0       0       0       0       0       0       0       0       0
  Dividends..............................       0       0       0       0       0       0       0       0       0       0
  Rents, Royalties, Estates or Trusts....       0       0       0       0       0       0       0       0       0       0
Retirement Income........................       0       0       0       0       0       0       0       0       0       0
  Company or Union Retirement............       0       0       0       0       0       0       0       0       0       0
  Federal Government Retirement..........       0       0       0       0       0       0       0       0       0       0
  Military Retirement....................       0       0       0       0       0       0       0       0       0       0
  State or Local Government Retirement...       0       0       0       0       0       0       0       0       0       0
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
  IRA, Keogh, or 401(K)..................       0       0       0       0       0       0       0       0       0       0
  Other or Don't Know....................       0       0       0       0       0       0       0       0       0       0
Pension Income...........................       0       0       0       0       0       0       0       0       0       0
  Company or Union Retirement............       0       0       0       0       0       0       0       0       0       0
  Federal Government Retirement..........       0       0       0       0       0       0       0       0       0       0
  Military Retirement....................       0       0       0       0       0       0       0       0       0       0
  State or Local Government Retirement...       0       0       0       0       0       0       0       0       0       0
  Railroad Retirement....................       0       0       0       0       0       0       0       0       0       0
  Annuities..............................       0       0       0       0       0       0       0       0       0       0
Alimony..................................       0       0       0       0       0       0       0       0       0       0
Child Support............................       0       0       0       0       0       0       0       0       0       0
Educational Assistance...................       0       0       0       0       0       0       0       0       0       0
Financial Assistance from Outside the
 Household...............................       0       0       0       0       0       0       0       0       0       0
Other Income, N.E.C......................       0       0       0       0       0       0       0       0       0       0
Combinations of Income Types:
  Earnings & Social Security.............      11      36       8      24      17      19       0      29       2      14
  Earnings, Social Security, or
    Other Retirement.....................      11      33       9      26      19      17       1      30       2      13
  Social Security or Railroad Retirement.       0       0       0       0       0       0       0       0       0       0
  Social Security or Other Retirement
    Income or Both.......................       0       0       0       0       0       0       0       0       0       0
  Government Transfer Payments...........       0       0       0       0       0       0       0       0       0       0
  Public Assistance or SSI or Both.......       0       0       0       0       0       0       0       0       0       0
  Social Security, Public Assistance,
    or SSI or Both.......................       0       0       0       0       0       0       0       0       0       0
  Retirement, SSI or Public Assistance
    or Both..............................       0       0       0       0       0       0       0       0       0       0
PINC-08. Source of Income in 2002-People 15 Years Old and Over, By Income of Specified Type in 2002, Age, Race, Hispanic Origin, and Sex

[Source:  U.S. Census Bureau, Current Population Survey, 2003 Annual Social and Economic Supplement.  Numbers in thousands.
 People 15 years old and over as of March of the following year.  Social Security income may include a small number of people
 who report Railroad Retirement Income as Social Security Income Retirement.  Income includes payments reported as survivor,
 disability, or retirement benefits.  Rents, royalties, estates or trusts includes estates and trusts reported as survivor
 benefits.  A.O.I.C. stands for alone or in combination]

                                                              Median Income     Mean Income
                                          $97,500                  Standard         Standard         Gini Ratio
                                               To $100,000   Value    Error   Value    Error                 Standard
                                          $99,999 And Over   (Dol)    (Dol)   (Dol)    (Dol)       Ratio        Error  B-CELL
Both Sexes
35 to 44 Years
Black A.O.I.C.

   Total.................................      13       79  25,300      307  30,196      456       0.402       0.0128   1,430
Earnings.................................       6       70  26,518      284  31,428      477       0.372       0.0133   1,430
  Wages and Salary.......................       6       63  26,710      292  31,476      464       0.365       0.0134   1,430
  Nonfarm Self-Employment................       0        5   8,588    1,567  16,604    2,336       0.637       0.0623   1,430
  Farm Self-Employment...................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Social Security..........................       0        0   6,741      282   7,288      327       0.316       0.0558   1,430
SSI (Supplemental Security Income).......       0        0   5,914      172   6,015      273       0.348       0.0512   1,430
Public Assistance........................       0        0   2,851      477   3,492      299       0.432       0.0700   1,430
Veterans Benefits........................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Survivor Benefits........................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Disability Benefits......................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Unemployment Compensation................       0        0   3,749      357   4,731      280       0.449       0.0504   1,430
Workers Compensation.....................       4        0   2,451      621   9,641    2,939       0.728       0.1391   1,430
Property Income..........................       0        0   1,391       41   1,130      149       0.167       0.1417   1,430
  Interest...............................       0        0   1,332       41     725      130      -0.223       0.2427   1,430
  Dividends..............................       0        0   1,399       88   1,280      302       0.268       0.2047   1,430
  Rents, Royalties, Estates or Trusts....       0        0   1,750      178   2,141      616       0.300       0.2731   1,430
Retirement Income........................       0        0   7,970    1,429  10,997    1,169       0.490       0.0811   1,430
  Company or Union Retirement............       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Federal Government Retirement..........       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Military Retirement....................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  State or Local Government Retirement...       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Railroad Retirement....................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Annuities..............................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  IRA, Keogh, or 401(K)..................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Other or Don't Know....................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Pension Income...........................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Company or Union Retirement............       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Federal Government Retirement..........       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Military Retirement....................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  State or Local Government Retirement...       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Railroad Retirement....................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
  Annuities..............................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Alimony..................................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Child Support............................       0        0   3,032      252   3,751      218       0.471       0.0523   1,430
Educational Assistance...................       0        0   1,874      181   2,943      372       0.491       0.1021   1,430
Financial Assistance from Outside the
 Household...............................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Other Income, N.E.C......................       0        0     (B)      (B)     (B)      (B)         (B)          (B)   1,430
Combinations of Income Types:
  Earnings & Social Security.............       6       70  26,042      288  30,757      467       0.381       0.0131   1,430
  Earnings, Social Security, or
    Other Retirement.....................       6       71  26,000      285  30,778      465       0.381       0.0130   1,430
  Social Security or Railroad Retirement.       0        0   6,717      283   7,260      325       0.322       0.0553   1,430
  Social Security or Other Retirement
    Income or Both.......................       0        0   6,913      308   8,789      500       0.425       0.0527   1,430
  Government Transfer Payments...........       0        0   5,563      175   6,313      213       0.442       0.0299   1,430
  Public Assistance or SSI or Both.......       0        0   5,475      184   5,411      229       0.384       0.0427   1,430
  Social Security, Public Assistance,
    or SSI or Both.......................       0        0   6,245      171   6,649      218       0.360       0.0357   1,430
  Retirement, SSI or Public Assistance
    or Both..............................       0        0   5,733      198   6,938      370       0.000       0.0000   1,430

Race Footnotes

Source: U.S. Census Bureau
Contact: Housing and Household Economic Statistics Information Staff at (301)763-3242
Last revised: July 14, 2004
URL: http://pubdb3.census.gov/macro/032003/perinc/new08_041.htm