Personal Taxes: State and Local Income Taxes by Occupation: Self-Employed Workers

Occupation refers to the occupation in which the reference person received the most earnings during the survey period. The reference person is the first member mentioned by the respondent when asked to "Start with the name of the person or one of the persons who owns or rents the home." It is with respect to this person that the relationship of the other consumer unit members is determined. For more details about the data or the survey, visit the FAQs (https://www.bls.gov/cex/csxfaqs.htm).