Decedent Public Use Sample File

The agency compiled these data as part of an interagency collaborative effort of the Internal Revenue Service, Social Security Administration, and Office of Tax Analysis of the Department of the Treasury to study inheritance and transfer taxes. This series contains combined Social Security Administration (SSA) demographic and wealth data on sampled decedents with Internal Revenue Service (IRS) individual income tax data for 1969 and 1974, data from estate tax returns filed for 1977, and data from the SSA 10-percent Continuous Work History Sample.

Decedent records contain limited demographic information (race, age, sex, marital status, length of last illness), but detailed estate tax return information, and individual income tax information for 1969 and 1974. This data comprises government records extracted from the Archival Research Catalog (ARC). See the ARC catalog entry for this series for more information on this data and how to order it.