Distribution Table: 2024 002

Distribution of Income by Source

(2024 Income Levels)

--- Billions of Dollars ---

0 to 102 98.5 52.5 47.6 3.8 1.6 2.2 -5.9 0.6

10 to 20 418.3 144.2 272.9 10.5 4.7 5.9 -11.7 2.3

20 to 30 628.9 150.6 473.3 16.1 8.0 8.1 -15.0 3.8

30 to 40 839.0 199.4 622.2 29.7 16.7 13.0 -17.9 5.7

40 to 50 1,079.6 256.4 781.6 50.9 31.1 19.8 -17.8 8.5

 50 to 60 1,400.2 276.3 1,040.0 89.1 56.4 32.6 -18.4 13.3

60 to 70 1,802.4 263.1 1,404.7 133.8 86.2 47.5 -18.8 19.6

70 to 80 2,343.2 251.5 1,875.8 208.9 134.3 74.6 -22.2 29.1

80 to 90 3,285.9 250.6 2,646.5 363.8 233.4 130.4 -22.1 47.1

90 to 100 9,541.9 259.5 6,047.0 2,982.1 1,544.8 1,437.2 -72.3 325.7

Total2 21,214.7 2,113.9 15,262.0 3,890.8 2,101.5 1,789.3 -511.8 459.8

90 to 95 2,367.9 123.9 1,875.6 342.1 214.9 127.2 -14.2 40.5

95 to 99 3,222.5 106.9 2,304.6 758.3 470.1 288.1 -24.9 77.7

99 to 99.9 2,067.6 25.7 1,211.3 772.3 376.8 395.6 -21.6 79.9

Top .1 1,883.9 3.0 655.6 1,109.3 483.0 626.4 -11.6 127.6

--- Percent Distribution of Income Across Deciles ---

0 to 102 0.5 2.5 0.3 0.1 0.1 0.1 1.2 0.1

10 to 20 2.0 6.8 1.8 0.3 0.2 0.3 2.3 0.5

20 to 30 3.0 7.1 3.1 0.4 0.4 0.5 2.9 0.8

30 to 40 4.0 9.4 4.1 0.8 0.8 0.7 3.5 1.2

40 to 50 5.1 12.1 5.1 1.3 1.5 1.1 3.5 1.8

50 to 60 6.6 13.1 6.8 2.3 2.7 1.8 3.6 2.9

60 to 70 8.5 12.4 9.2 3.4 4.1 2.7 3.7 4.3

70 to 80 11.0 11.9 12.3 5.4 6.4 4.2 4.3 6.3

80 to 90 15.5 11.9 17.3 9.4 11.1 7.3 4.3 10.2

90 to 100 45.0 12.3 39.6 76.6 73.5 80.3 14.1 70.8

Total2 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

90 to 95 11.2 5.9 12.3 8.8 10.2 7.1 2.8 8.8

95 to 99 15.2 5.1 15.1 19.5 22.4 16.1 4.9 16.9

99 to 99.9 9.7 1.2 7.9 19.9 17.9 22.1 4.2 17.4

Top .1 8.9 0.1 4.3 28.5 23.0 35.0 2.3 27.8

--- Percent Distribution of Income Source Within Decile ---

0 to 102 100.0 53.3 48.3 3.8 1.6 2.2 -6.0 0.6

10 to 20 100.0 34.5 65.2 2.5 1.1 1.4 -2.8 0.6

20 to 30 100.0 24.0 75.3 2.6 1.3 1.3 -2.4 0.6

30 to 40 100.0 23.8 74.2 3.5 2.0 1.5 -2.1 0.7

40 to 50 100.0 23.8 72.4 4.7 2.9 1.8 -1.6 0.8

50 to 60 100.0 19.7 74.3 6.4 4.0 2.3 -1.3 1.0

60 to 70 100.0 14.6 77.9 7.4 4.8 2.6 -1.0 1.1

70 to 80 100.0 10.7 80.1 8.9 5.7 3.2 -0.9 1.2

80 to 90 100.0 7.6 80.5 11.1 7.1 4.0 -0.7 1.4

90 to 100 100.0 2.7 63.4 31.3 16.2 15.1 -0.8 3.4

Total2 100.0 10.0 71.9 18.3 9.9 8.4 -2.4 2.2

90 to 95 100.0 5.2 79.2 14.4 9.1 5.4 -0.6 1.7

95 to 99 100.0 3.3 71.5 23.5 14.6 8.9 -0.8 2.4

99 to 99.9 100.0 1.2 58.6 37.4 18.2 19.1 -1.0 3.9

Top .1 100.0 0.2 34.8 58.9 25.6 33.2 -0.6 6.8

Office of Tax Analysis

U.S. Department of Treasury

Corporate 

Total Positive Income Tax

Capital Income

Normal Capital 

Income

Supernormal 

Capital Income

October 30, 2023

Adjusted Family 

Cash Income 

Decile1

Family Cash 

Income

Transfer 

Income Labor Income

Positive Capital Income

Negative 

Capital Income2
1

 Cash Income consists of wages and salaries, net income from a business or farm, taxable and tax-exempt interest, dividends, rental income, realized capital gains, 

unrealized gains at death, cash and near-cash transfers from the government, retirement benefits, and employer-provided health insurance (and other employer benefits). 

Employer contributions for payroll taxes and the federal corporate income tax are added to place cash on a pre-tax basis. Families are placed into deciles based on cash 

income adjusted for family size, by dividing income by the square root of family size. 2 Families with negative incomes are excluded from the lowest income decile but included in the total line. Families with negative income have a significant share of negative 

capital income. 

Note: Percentiles begin for an average family (2 people) at family size-adjusted cash income of: $15,525 for 10 to 20; $30,301 for 20 to 30; $42,780 for 30 to 40; $56,512 

for 40 to 50; $72,531 for 50 to 60; $91,675 for 60 to 70; $115,956 for 70 to 80; $151,983 for 80 to 90; $220,803 for 90 to 95; $310,680 for 95 to 99; $713,506 for 99 to 

99.9 and $3,166,003 for Top .1.