USER NOTE: Research Topical Modules 2.6.96 Survey of Income and Program Participation (SIPP) Topical Module Public Use Research Files: 1990-1993 Panels, Waves 5 and 8 The Census Bureau released the Annual Income and Retirement Accounts and Taxes Topical Module files for research to improve understanding and analysis of SIPP data. These modules were not edited or imputed, although they were topcoded or recoded where necessary to avoid disclosure of individual respondents. The Census Bureau regards the data contained in these files as preliminary and not for citation as official estimates. We ask that users identify the data source and its limitations by including the following paragraph in all articles and reports: "This report uses data from the Survey of Income and Program Participation 19XX Panel Wave X Topical Module Research file, which was released by the Census Bureau for research to improve understanding and analysis of SIPP data. The data on the file should be analyzed and interpreted with caution. At the time the file was created, the Census Bureau was still exploring certain unresolved technical methodological issues associated with the data. The Census Bureau does not approve or endorse the use of these data for official estimates."