Source: U.S. Bureau of Labor Statistics
Release: Consumer Expenditure Surveys
Size refers to the number of persons whose usual place of residence at the time of the interview is in the sample unit.
A consumer unit comprises either: (1) all members of a particular household who are related by blood, marriage, adoption, or other legal arrangements; (2) a person living alone or sharing a household with others or living as a roomer in a private home or lodging house or in permanent living quarters in a hotel or motel, but who is financially independent; or (3) two or more persons living together who use their income to make joint expenditure decisions. Financial independence is determined by the three major expense categories: Housing, food, and other living expenses. To be considered financially independent, at least two of the three major expense categories have to be provided entirely, or in part, by the respondent.
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U.S. Bureau of Labor Statistics, Personal Taxes: Personal Taxes by Size of Consumer Unit: Two or More People in Consumer Unit [CXUPERSTAXLB0503M], retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/CXUPERSTAXLB0503M, December 2, 2021.