| Label | Observations | Taxpayers |
| Taxpayer-panel 2001-2008 | 643,152 | 80,394 |
| Wave 2001 | 80,394 | 0 |
| Non-eligible taxpayer | 150,892 | 21,556 |
| Resulting dataset | 411,866 | 58,838 |
| Income in 2002 < 10,000?o:p> | 14,161 | 2,023 |
| Age < 25 or age > 55 | 75,166 | 10,738 |
| Change in filing status | 33,292 | 4,756 |
| Final dataset | 289,247 | 41,321 |