Federal and state tax after all credits

CPS
1

Does anybody know why there is no data for “Federal and State tax after all credits” (FEDTAXAC and STATAXAC respectivaly) for years before 2005?

Thanks

Rasoul

2

FEDTAXAC and STATAXAC are available for the ASEC beginning in 2005 because that is the first year the ASEC microdata distinguishes between the amount of income tax liability before credits and the amount of tax liability after credits. Before 2005, the amount of federal and state income tax liability is presented only before tax credits (FEDTAX and STATETAX). It is not clear why this distinction was made beginning in 2005. I recommend contacting the Census Bureau if you would like more information about this aspect of the source data.

Hope this helps.