Present Unemployment, and Work Last Year Item 29. Weeks looking for work 225. Item 29. Entry for each sample person who was looking for work last week. You must enter the number of weeks for each person who is on a sample line and for whom there is an entry of "Yes" in item 17. Enter a whole number, counting a half week or more as a whole week. If a person has been looking for less than half a week, enter "0." If the time is reported in months, multiply the number of months by 4/3 to obtain the number of weeks. 226. Time period referred to in item 29.-Count the continuous weeks the person has been looking for work up to the Saturday preceding the day on which you are enumerating. For example, if you are enumerating on Wednesday, April 5, and the person started looking for work Wednesday, March 22, count him as looking for work 2 weeks. (From Wednesday, March 22 to Saturday, April 1, is 1 week and 4 days, which is counted as 2 weeks.) Item 30. Weeks in which any work was done last year 227. Item 30. Entry for each sample person 14 years old or over.—Enter the number of weeks or check the "None" box for each person 14 years of age or over who is on a sample line. Count as a whole week, a week in which any work was done. (For example, enter "52" for a person who worked every Saturday throughout the year.) Also count as worked, weeks of active service in the armed forces, weeks on paid vacation, paid sick leave, or other paid absences (for example, for a school teacher who worked 40 weeks and was paid for a full year, enter "52"). If the time is reported in months, multiply the number of months by 4% to obtain the number of weeks. 228. Time period covered by item 30-January 1, 1949, through December 31, 1949. Income Item 31a. Wages or salary 229. Item 31a. Entry for each sample person 14 years old or over.-There APPENDIX check in the "None" box for each person 14 years of age or over who is on a sample line. The amount must be entered to the nearest whole dollar, not in dollars and cents. Enter "10,000+" if amount received was more than $10,000. Accept the respondent's best estimate if he does not know the exact amount. 230. Time period covered by item 31a.-January 1, 1949, through December 31, 1949. 231. General definition of wages or salary. The total amount of money earned by a person for all work done as an employee. This may have been earned on more than one job during the year. Wage and salary income includes "take-home" pay plus all deductions and contributions such as deductions for withholding tax, Social It also includes receipts Security, etc. from the following sources-tips, piece-rate payments, nonmilitary cash bonuses, a share of the profits if received by an employee in addition to wages or salary, armed forces pay. National Guard pay, and cash pay received by a farm laborer or manager. 232. "Take-home" pay is not total wages or salary.-The respondent may often report the "take-home" pay, that is, wages or salary minus deductions for withholding tax, retirement If pay, union dues, war bonds, etc. "take-home" pay is reported, the deductions should be added to it and the total counted as wage or salary income. If the respondent knows only the amount of "take-home" pay, it may be necessary to itemize the deductions in order to get an estimate of the total before deductions. d. Bonuses other than military bonuses. Payments made by employers to employees as supplements to wages and salaries, for example, bonuses for services on the basis of a percentage of the profits and "Christmas gifts" of employers to employees. Military bonuses are "other income," not wages and salary, and should be entered in item 31c. e. Gifts.-Gifts from employers are to be counted as wages or salary. Occasional gifts from friends or relatives are not to be included in any of the income items. Periodic gifts or contributions for support from a person outside the household are "other income," and should be entered in item 31c. f. Salaries of corporation officials.The salary received by an official of a corporation is wage or salary income, just as are the wages of a laborer who works for the same corporation. The official's salary is not "Income from own business" even though he may own stock in the corporation. g. Armed forces pay.-Money received as payment for service in the armed forces. This includes base pay plus rental and subsistence allowances, longevity pay, flight pay, etc. Bond purchases or voluntary dependency contributions should not be deducted in computing pay; however, standard dependency allotments ($22 or $27 per month) should be deducted. h. National Guard training pay.Pay received for training periods in the National Guard. 234. Receipts not counted as wages or salary: a. So-called "salaries" which some owners of businesses pay themselves. Such "salaries" are to be included as "Income from own business" in item 31b. b. Reimbursement for travel and other expenses. Such receipts are merely repayment for expenses incurred in connection with the job; they are not income. c. Pay "in kind" (food, lodging, etc. given to an employee) even though received as payment for work performed and considered work for purposes of items 15 and 16. Pay "in kind" is not counted as income; items 31 and 32 refer only to money income. 235. Use of Federal income tax form. The tax form may contain the combined wages or salaries of husband and wife. If so find out what share was received by each. Wages and salaries are reported on income tax forms as follows: 236. Item 31b. Entry for each sample person 14 years old and over. There must be an entry of an amount or a check in the "None" box for each person 14 years of age and over who is on 2 sample line. The amount must be entered to the nearest whole dollar, not in dollars and cents. Enter "10,000+" if amount received was more than $10,000. Enter "Even" if business receipts just balance expenses. Enter "Loss" above amount if there was a loss. Accept the respondent's best estimate if he does not know the exact amount. 237. Time period covered by item 31b.-January 1, 1949, through December 31, 1949. 238. General definition of income from own business (including profession and farm operation): a. Business income.-Net money income or profit from the operation of a business consists of total (or gross) money receipts less the business expenses. (1) Total money receipts.-Value of all goods sold or services rendered. Include the value of any net inventory increase. (2) Business expenses.-Include cost of merchandise purchased; rent, heat, light, and power expenses of the business quarters; depreciation of machinery and other business property; decrease in the value of inventory; wages and salaries paid to employees; business taxes; interest on the business mortgages and debts. Capital expenditures, such as the purchase of new buildings or machinery, or permanent improvements of existing buildings or machinery, should not be considered as expenses. Only the annual depreciation on such improvements or purchases is expenses. Personal expenses for such things as food, shelter, personal taxes, life or health insurance, improvement of living quarters, or purchase of bonds, should not be considered as business expenses. b. Farm income.-Net money in a farm consists of total (or gross) money receipts less the farm expenses. (1) Total money receipts.-Money received from the sale of farm prod ucts. Include as receipts loans made by the Government on cotton and other crops, income from the hire of teams or from rental of farm machinery to other farmers, and incidental receipts from sale of wood, sand, gravel, rocks, etc. Do not include as receipts the value of food, fuel, or other farm products used for family living. (2) Farm expenses.-Include feed, fertilizer, seeds, bulbs, plants, trees, sprays, insecticides, hardware, dairy supplies, tools, livestock purchases, rental of machinery, cash wages for farm hands, cash rent paid, interest on farm mortgage, farm building repairs, depreciation of farm equipment, farm taxes. Do not include as farm expenses personal income tax, poll tax, improvements in the farmer's house, capital expenditures such as the purchase of land, buildings, or machinery. 239. Some specific types of income from own business: a. Fees. A fee is a charge for professional or other services rendered. The net income (fees minus expenses incurred in connection with the professional practice) should be entered as "Income from own business" in item 31b. b. Partnership.-An unincorporated business in which two or more persons contract to do business together and share the profits. The net income. received by a person from a business in which he worked as a partner should, be entered as "Income from own business" in item 31b. c. Royalties.-Money earned from copyrights, patents, good will, trademarks, formulas, should be entered as "Income from own business" in item 31b. Money received from property producing gas, oil, copper, timber, etc., which is owned but not operated, should be entered as "Other income" in item 31c and not in item 31b. d. "Salaries" of owners. Some owners of unincorporated businesses. may pay themselves a "salary." Such "salaries" should be entered as "Income from own business" in item 31b. 240. Use of Federal income tax form.-Location on Form 1040 Page 2 Schedule C Line 23 (Income from own business) and Page 2 Schedule E Line 1 (Income from You should not ask the respondent to refer to income tax forms, but if he does so voluntarily, make use of the information. Item 31c. Other income 241. Item 31c. Entry for each sample person 14 years old and over.-There must be an entry of an amount or a check in the "None" box for each person 14 years of age and over who is on a sample line. The amount must be entered to the nearest whole dollar, not in dollars and cents. Enter “10,000+" if amount received was more than $10,000. Enter "Loss" above amount if there was a loss on rental of property. 242. Time period covered by item 31c.-January 1, 1949, through December 31, 1949. 243. General definition of other income.-"Other income" is money income of the types illustrated in paragraph 244 below; it represents all kinds of income except money received in direct return for work done as an employee or in own business. 244. Specific types of "Other income": a. Alimony.-Money received periodically after a divorce or legal separation. b. Annuity. Money received periodically as return on an investment wherein a person purchases the right to receive a monthly, annual, or other periodic income. c. Contributions.-Money received periodically from persons who are not members of the household, such as: Allotments received from members of the armed forces, and money received by parents from children not living with them. Occasional gifts should not be regarded as income. (See par. 233e.) d. Dependency allotments.-Money received in the form of dependency allotment checks by relatives of enlisted members of the armed forces. The wife of an enlisted man receives a monthly payment of $50 with an additional $30 for the first child and $20 for each additional child. Dependency allotments may also be received by relatives other than wives and children; the usual maximum monthly amounts are $37, $50, and $68, varying by degree of dependency and number of dependents. In addition to dependency allot untary allotments. Such receipts should also be entered in item 31c. e. Dividends.-Money received by the stockholders of a corporation or association, and cash dividends and patronage refunds of cooperatives. 1. Estates and trusts.-Periodic payments received from an estate or a trust fund. Lump-sum receipts from estates or trust funds, however, are not income. g. Fiduciary income.-A fiduciary is a trustee, executor, or administrator who holds property in trust for others. Periodic payments received from a fiduciary are income from an estate or a trust (see par. 244f, above). Money which is held by the fiduciary and is not distributed is not income. h. Gambling gains. Money received from gambling, games chance, prizes, etc. Gambling losses should not be deducted from income. The net income of a professional gambler should be entered in 31b. i. Gifts. See paragraphs 233e and 244c. j. Inheritances.-Periodic payments received from property bequeathed by a friend or relative. Lump-sum receipts from inheritances income. - are not k. Insurance receipts. Periodic payments received from paid-up endowment policies, annuities, or from life insurance policies of a deceased person. Lump-sum insurance payments, however, are not income. 1. Interest.-Money received for the use of money. Notes, bonds, bank deposits, and postal-savings certificates are the most common sources of interest. Repayments to the person on the principal of a loan, withdrawals of deposits from savings or checking accounts, or accrued interest that has not yet been received, such as interest on "uncashed" U. S. savings bonds, are not included as interest. If U. S. savings bonds have been cashed, only the difference between the amount received and the original cost is to be included as interest. m. Military bonuses. Several States have paid cash bonuses to veterans of World War II. If military bonuses were received in 1949, they should be entered in item 31c. n. Mustering-out pay.-Money received by veterans of World War II below the rank of major or lieutenant commander who served prior to July 1, 1947, and who were honorably discharged. Those without overseas service were entitled to $200 mustering-out pay and those with overseas service were entitled to $300 muster o. Pensions.-Periodic payments received by a person who has retired from active service. Some types of pensions are: Money received from old-age or survivors insurance under the Social Security or Railroad Retirement Acts; old-age pensions received from States, counties, or other local governments; civil service pensions for retired government workers; veterans' pensions paid to disabled veterans; military pensions paid to retired members of the armed forces; pensions received from private corporations. p. Relief payments.-Money received from local, State, or Federal relief agencies. Food, clothing, or other nonmonetary receipts from relief agencies are not income. q. Rent income.-Cash rents received from property, less the costs incurred by the landlord in connection with the property. Costs include depreciation, taxes, repairs, insurance, interest on mortgages, real estate agent's commissions, etc. Do not include as expenses the cost of permanent improvements on the property. r. Roomer or boarder income.Gross receipts from roomers or boarders, less all expenses such as the cost of food served to boarders, laundry, share of the wages paid to a servant for cleaning, share of the rent paid for the house (or the estimated share of the taxes, depreciation, interest, etc.). The net receipts should be entered in item 31c. If the respondent was the operator of a lodginghouse, the net income should be entered as "Income from own business" in item 31b. s. Royalties. See par. 239c. t. Social Security benefits.-Money received under the Social Security program from any of the following sources: Old-age and survivors insurance; unemployment compensation; aid to dependent children (widows' pensions); aid to the blind; old-age assistance. u. Unemployment compensation.Money received from government unemployment agencies during periods of unemployment. v. Veterans' payments.-Money received by veterans in the form of education and on-the-job training subsistence allowances, under the "GI Bill of Rights." Single veterans could have received a maximum of $75 per month while married veterans could have received between $105 and $120 per month. Also include mustering-out payments (see par. 244n above); disability pensions; rehabilitation allowances ($20 per week); State bonuses. Veterans engaged in on-the-job 246. Receipts which are not income of any type. Some money receipts are not considered income and are not to be included in any part of items 31a, b, and c. Specific types of receipts which are not income are: a. Allowance. - Money given to cover living expenses by one member of a family to another in the same household. b. Borrowings.-Money borrowed from a bank, finance company, relatives, or other sources. c. Capital gains and losses.-Money received from the sale of a capital asset by persons who are not in the business of selling such commodities. The following are examples of the sale of capital assets: (1) The sale of stocks and bonds by persons who are not security dealers. (2) The sale of a house by a person who is not a dealer in real estate. (3) The sale of a private automobile by a person who is not a car dealer. d. Lump-sum payments.-Money received in one lump sum from insurance policies, estates, trusts, inheritances, gifts, etc. Only regular or periodic receipts from these sources are income. e. Pay "in kind".-Pay "in kind" is received as payment for work performed and considered work for purposes of items 15 and 16. f. Refunds. Refunds of money for merchandise purchased but returned, refunds of money deposited as an option for the right to purchase, refunds of overpayment of taxes, etc. g. Withdrawals of savings.-Money obtained from the withdrawals of bank deposits, the sale of U. S. savings bonds or other assets. Only the interest received from bank deposits, bonds, or loans is income. (See par. 2441.) Items 32a, b, c. Income of persons in household related to family head 247. Item 32. Entries required if sample person is head of a family.— You must enter an amount or a check in the "None" box in each of items 32a, 32b, and 32c whenever the person on the sample line is the head of a family. (See par. 249 below.) The amounts entered must represent the income of all relatives of the family head now living in the same household, including the wife, children (even if under 14 years of age), parents, or other persons in the household related to the head by blood, marriage, or adoption. However, the income of the family head himself should be excluded; it has already been entered in items 31a, b, and c. The amounts must be in whole dollars. Enter "10,000+" if an amount was more than $10,000. Accept the respondent's best estimates if he does not know the exact amounts. 248. Combined entries.-If two or more relatives had income of the same type, the amounts should be added together to obtain the entry. For example, if the wife and the son of the head both earned wages in 1949, the amounts of the wages should be combined to obtain the entry for item 32a. 249. Definition of family head.—A family head is one of the following: a. Head of household with related persons present in household. b. Person unrelated to household head but with persons related to him listed below him on the schedule, such as a lodger with wife present in household. 250. Definitions of wages and salaries, income from own business and other income. These definitions are the same as for items 31a, 31b, and 31c, respectively. (See pars. 231, 238, 251. Time period covered by item 32. January 1, 1949, through December 31, 1949. Military Service Items 33a, b, c. Service in armed forces 252. Item 33. Entries required for each male 14 years old and over on sample line.-Check "Yes" or "No" for each of the three questions for every male 14 years of age and over on the sample lines. Service in the United States Armed Forces is defined as active duty for any time at all in the United States Army, Navy, Air Force, Marine Corps, Coast Guard, or any reserve branch of these organizations. The specified periods of service are defined as follows: a. World War II.-September 16, 1940, to July 25, 1947. b. World War I.-April 6, 1917, to November 11, 1918 (in Europe); to April 1, 1920 (in Russia). c. Any other time including present service. 253. Exclusions. Be sure to exclude persons whose only service was in the Merchant Marine, or as civilian employees of the Department of National Defense (formerly War and Navy Departments), as employees of the Maritime Commission and American Field Service, or as civilian technical personnel attached to the armed forces, etc. Also exclude service in a National Guard unit which was performed before or after World War II. Exclude also short periods of active reserve training, such as active duty for 2 weeks a year or attendance at weekly reserve meetings. 254. Type of service included.-Note that this question concerns service for any time at all. Therefore, males who were inducted and discharged a few days or a few weeks later should be considered as having served in the armed forces. Be sure to include males who never had combat duty or never went overseas. Some persons received commissions but remained at desk jobs and perhaps were stationed in their home town for the duration of the war. Include these people as well as persons who were engaged in actual fighting. 255. Respondent uncertain. - Enter the information which is known even if the knowledge is not complete. For a man in the household served in World War II but does not know about any previous service, mark "Yes" for World War II. If the respondent knows that a man in the household is attending school under the "GI Bill of Rights," you can mark "Yes" for World War II. Occupation, Industry, and Class of Worker of Last Job Items 34 and 35. Description of last job 256. Items 34 and 35. Entries required in item 35 for persons who worked last year, and with no entries in item 20.-Item 35 must be filled for each person 14 years of age and over who is on the last sample line of each sheet, if there is a number shown for him in item 30 and there is no entry for him in item 20. That is, for each person (on the last sample line) who worked last year, a report on occupation, industry, and class of worker is required, and must be entered in item 35 if there is not already an entry in item 20. 257. Use item 34 to help.-Because it may be difficult to determine for whom to ask item 35, we have included item 34 on the schedule to help you. Read item 34 carefully and understand how it works. Once you know how item 34 works, you will have no trouble figuring out when to ask item 35. 258. How to fill item 35.—Except for the fact that items 20 and 35 refer to different groups of people, the two items are exactly the same. There fore, in filling item 35, you should follow the rules given for item 20 in paragraphs 161 to 180 on how to get the answers and what kinds of entries are acceptable. Fill all three parts of item 35 (a, b, and c) for each person to whom item 35 applies. 259. The particular job to describe.Describe the last job or business the person had, whether or not he worked at that particular job or business in 1949. For example, a man who is now retired says his last job was a night watchman for a building construction firm for a few weeks in February, but that he had worked most of 1949 as a guard in a bank; your entry should be "Night watchman, Building construction firm, P" since that was his last entry of "Never worked" in item 35, as you can in item 20; item 35 is filled only for people who worked in 1949. Further Questions on Marriage Item 36. Married more than once? 260. Item 36. Entry for each sample person who has ever been married.— There should be an entry for each person who is married, widowed, divorced, or separated ("Mar," "Wd,” "D," or "Sep" in item 12) and who is on the last sample line. Enter "No" for each such person who has been married only once, and "Yes" for each person who has been married more than once. Leave blank for all persons who have never been married. Item 37. Years married, widowed, divorced, or separated 261. Item 37. Number of years since married, widowed, divorced, or separated. There should be an entry for Nonresidents 264. Nonresidents enumerated on ICR's. Fill an ICR for nonresidents who are staying in your ED but who have a usual place of residence elsewhere if (1) they are staying in places where guests ordinarily pay for quarters, or (2) they may not be enumerated at their usual residences. (See par. 76.) 265. Keep with Population Schedules.-The ICR's which you have filled out for nonresidents as indicated above must be turned in with your regular schedules when the ED is completed. 266. Address where nonresident usually lives. When an ICR is used to enumerate nonresidents, you must obtain an entry in item 2 giving the exact address where the nonresident usually lives. Normally this entry comprises the State, county, city, or town, and street and number. In addition, describe its location so someone else can find it on the map. For example, "On Park Road, east of 53d Avenue, 4th house on left." If the house does not have a street address, describe its location in terms of its distanee and direction from the nearest city or town or in any other terms that will make every person who is married, widowed, divorced, or separated ("Mar," "Wd," "D," or "Sep" in item 12) and who is on the last sample line. To make answering this question easier, look at items 12 and 36 before asking the question. If item 36 indicates the person has been married only once and item 12 has an entry of "Mar," ask, "How many years since he was married?" For those persons married more than once ("Yes" in item 36) who are coded "Mar" in item 12 ask, "How many years since he was last married?" Leave this item blank for all persons coded "Nev" in item 12. years the person has spent in his present marital status. Do not count part of a year as a whole year. Item 38. Number of children ever borne 263. Item 38. Number of children borne by each woman.-An entry should be made for each woman who is married, widowed, divorced, or separated, and who is on the last sample line. Count all children ever born alive to this woman during her lifetime, including children by any previous marriage, children now deceased, and children not living in the household. Do not count stillbirths (births in which the infant never breathed). If the respondent asks whether adopted children should be counted, tell her they should not be; do not otherwise inquire whether any of the children have been adopted. Stepchildren of the woman should not be counted either. 270. Employment status entries.-In copying item 15 of the ICR to items 15 to 18 of the Population Schedule, copy only the first box checked. If the first box checked is: Box a-Enter "Wk" in item 15. Box b-Enter "Yes" in item 17. Box c-Enter "Yes" in item 18. Box d-Enter "H" in item 15 and "No" in items 16, 17, and 18. Box e-Enter "U" in item 15. Box f-Enter "Ot" in item 15 and "No" in items 16, 17, and 18. Note that if box b or c is the first box checked, you transcribe only to item 17 or 18 of the Population Schedule. Item 15 of the Population Schedule may be left blank only in these cases. Examples: Item 15 (ICR) has been filled as follows: (a) I worked at a job, or in my business or profession, or on a farm. I was looking for work. I had a job, profession, or business from which I was temporarily absent. |