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(b) Calculate change in annual income There are two types of clients that contribute to <br />additional tax benefits: <br />• Those that dad not have a job at the start of the calendar year (January 1, 2008) and <br />found a job, and <br />• Those that had a job at the start of the calendar year (January 1, 2008) and found <br />anotherjob. <br />The information pertaining to this calculation collected from the respondents who indicated <br />that they found a job during calendar year 2008 includes the following: <br />Earnings just before hired <br />Earnings when first hired at new job <br />For respondents that failed to provide information, the earnings were estimated from the <br />sample of respondents who provided the information. The above earnings data was <br />annualized as described in step (a) above, and the change in annual income for each <br />qualified respondent was calculated as follows: <br />Earnings When First Hired — Earnings Just Before Hired <br />For clients who did not have a job as of January 1, 2008 `Earning Just Before Hired' was <br />zero. <br />(c) Calculate time at new job To facilitate respondent reporting, this information was <br />collected as one of the following: <br />• Days <br />• Weeks <br />• Months <br />• Years <br />• Still Have Job <br />These data were standardized by converting to years. Estimates from the sample were used <br />for respondents that indicated invalid responses (such as time at new job is more than three <br />years). <br />Assumption: For those respondents that indicated that they were still at the new job, it was <br />assumed that their last day at the job was the day of the phone survey. This <br />is a conservative assumption; it is very likely that these respondents would <br />have continued to be employed at their new job beyond the date of the <br />survey. <br />19F -364 <br />