The answer is the same as your previous question. The top-code depends on the specific sample year for these variables. For both INCUNEMP, 99997 is the topcode for years 1988-1995 and for other years the topcode is specified in the Topcodes Tables. Also note the following from the Topcode page under the Topcodes by Year heading, “When the original CPS topcode is 99999, IPUMS replaces the value with the topcode value 99997 to distinguish it from the IPUMS NIU value.”
1 Like