Looking at the ACS 2008-2012 multiyear sample for the raw PUMS data (from census website) and the IPUMS data I notice some differences in WAGP and INCWAGE.

For example:

In the census WAGP contains 47 cases with income of $20.

In the IPUMS file INCWAGE contains 32 cases of $20 and 15 cases of $21 (for a total of 47).

I assume this is from applying some adjustment factor. According to this (https://usa.ipums.org/usa/acsincadj.shtml) IPUMS does not apply the census provided adjustment factor. If that is the case what is the adjustment factor you are applying and where can I find those values? Or am I misunderstanding why there is a difference between the two variables?

Thank you,

Blake