Income as a percentage of the federal poverty level (FPL) using ACS data

Can you tell me to calculate income as a percentage of the federal poverty level (FPL) using IPUMS ACS data?

The IPUMS USA variable POVERTY expresses family income as a percentage of federal poverty thresholds. It was created using income and family structure information to calculate the family income as a percentage of the appropriate poverty threshold that is based on family size and number of children under 18 years of age. You can read more on this on the poverty definition page.