The median divides the income distribution into two equal parts: one-half of the cases falling below the median income and one-half above the median. For households and families, the median income is based on the distribution of the total number of households and families including those with no income. The median income for individuals is based on individuals 15 years old and over with income. Median income for households, families, and individuals is computed on the basis of a standard distribution. (See the "Standard Distributions" section under "Derived Measures.") Median income is rounded to the nearest whole dollar. Median income figures are calculated using linear interpolation if the width of the interval containing the estimate is $2,500 or less. If the width of the interval containing the estimate is greater than $2,500, Pareto interpolation is used. (For more information on medians and interpolation, see "Derived Measures.")

Income components were reported for the 12 months preceding the interview month. Monthly Consumer Price Indices (CPI) factors were used to inflation-adjust these components to a reference calendar year (January through December). For example, a household interviewed in March 2007 reports their income for March 2007 through February 2007. Their income is adjusted to the 2007 reference calendar year by multiplying their reported income by 2007 average annual CPI (January-December 2007) and then dividing by the average CPI for March 2006-February2007.
In order to inflate income amounts from previous years, the dollar values on individual records are inflated to the latest years dollar values by multiplying by a factor equal to the average annual CPI-U-RS factor for the current year, divided by the average annual CPI-U-RS factor for the earlier/earliest year.

The data on place of birth were derived from answers to Question 7. Respondents were asked to select one of two categories:
(1) in the United States, or
(2) outside the United States. In the American Community Survey, respondents selecting category
(1) were then asked to report the name of the state while respondents selecting category
(2) were then asked to report the name of the foreign country, or Puerto Rico, Guam, etc. In the Puerto Rico Community Survey, respondents selecting category
(1) were also asked to report the name of the state, while respondents selecting category
(2) were then asked to print Puerto Rico or the name of the foreign country, or U.S. Virgin Islands, Guam, etc. People not reporting a place of birth were assigned the state or country of birth of another family member, or were allocated the response of another individual with similar characteristics. People born outside the United States were asked to report their place of birth according to current international boundaries. Since numerous changes in boundaries of foreign countries have occurred in the last century, some people may have reported their place of birth in terms of boundaries that existed at the time of their birth or emigration, or in accordance with their own national preference.

The United States consists of the 50 states and the District of Columbia.