0 to 103 16.8 21.6 94.0 2.2 -6.6 0.6 5.9 2.3 0.0

10 to 20 17.6 32.6 293.2 -14.6 -39.7 1.4 20.5 3.2 0.0

20 to 30 17.6 32.7 419.1 1.2 -37.8 2.2 32.8 4.0 0.0

30 to 40 17.6 33.2 571.5 30.2 -25.3 3.6 46.6 5.3 0.0

40 to 50 17.6 33.3 765.8 75.3 -2.4 5.6 64.9 7.1 0.0

50 to 60 17.6 34.4 1,039.2 136.6 27.9 9.6 89.3 9.8 0.0

60 to 70 17.6 36.0 1,384.2 206.0 63.0 15.2 115.2 12.6 0.0

70 to 80 17.6 36.5 1,806.4 314.3 121.8 23.5 152.5 16.5 0.0

80 to 90 17.6 37.4 2,503.8 516.8 236.9 37.3 219.6 23.1 0.0

90 to 100 17.6 37.8 7,273.3 1,986.1 1,282.6 252.1 363.8 63.3 24.4

Total3 175.9 336.8 15,971.5 3,261.0 1,619.7 354.6 1,113.3 147.5 25.9

90 to 95 8.8 18.5 1,777.6 410.4 213.0 32.1 148.9 16.3 0.0

95 to 99 7.0 15.4 2,452.0 604.6 376.9 59.9 146.0 21.8 0.1

99 to 99.9 1.6 3.5 1,586.4 463.3 338.4 60.5 49.5 13.4 1.5

Top .1 0.2 0.4 1,457.3 507.8 354.3 99.6 19.3 11.7 22.9

0 to 103 9.5 6.4 0.6 0.1 -0.4 0.2 0.5 1.5 0.0

10 to 20 10.0 9.7 1.8 -0.4 -2.5 0.4 1.8 2.1 0.0

20 to 30 10.0 9.7 2.6 0.0 -2.3 0.6 2.9 2.7 0.0

30 to 40 10.0 9.8 3.6 0.9 -1.6 1.0 4.2 3.6 0.0

40 to 50 10.0 9.9 4.8 2.3 -0.1 1.6 5.8 4.8 0.0

50 to 60 10.0 10.2 6.5 4.2 1.7 2.7 8.0 6.7 0.0

60 to 70 10.0 10.7 8.7 6.3 3.9 4.3 10.3 8.6 0.0

70 to 80 10.0 10.8 11.3 9.6 7.5 6.6 13.7 11.2 0.1

80 to 90 10.0 11.1 15.7 15.8 14.6 10.5 19.7 15.7 0.1

90 to 100 10.0 11.2 45.5 60.9 79.2 71.1 32.7 42.9 94.1

Total3 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

90 to 95 5.0 5.5 11.1 12.6 13.2 9.1 13.4 11.1 0.0

95 to 99 4.0 4.6 15.4 18.5 23.3 16.9 13.1 14.8 0.3

99 to 99.9 0.9 1.0 9.9 14.2 20.9 17.1 4.4 9.1 5.6

Top .1 0.1 0.1 9.1 15.6 21.9 28.1 1.7 8.0 88.1

0 to 103 2.3 -7.0 0.6 6.3 2.4 0.0

10 to 20 -5.0 -13.5 0.5 7.0 1.1 0.0

20 to 30 0.3 -9.0 0.5 7.8 0.9 0.0

30 to 40 5.3 -4.4 0.6 8.2 0.9 0.0

40 to 50 9.8 -0.3 0.7 8.5 0.9 0.0

50 to 60 13.1 2.7 0.9 8.6 0.9 0.0

60 to 70 14.9 4.6 1.1 8.3 0.9 0.0

70 to 80 17.4 6.7 1.3 8.4 0.9 0.0

80 to 90 20.6 9.5 1.5 8.8 0.9 0.0

90 to 100 27.3 17.6 3.5 5.0 0.9 0.3

Total3 20.4 10.1 2.2 7.0 0.9 0.2

90 to 95 23.1 12.0 1.8 8.4 0.9 0.0

95 to 99 24.7 15.4 2.4 6.0 0.9 0.0

99 to 99.9 29.2 21.3 3.8 3.1 0.8 0.1

Top .1 34.8 24.3 6.8 1.3 0.8 1.6

Distribution Table: 2018 001

Distribution of Families, Cash Income, and Federal Taxes under 2018 Current Law

(2018 Income Levels)

Adjusted Family 

Cash Income 

Decile1

Number of 

Families 

Number of 

Individuals

Family Cash 

Income

Total Federal 

Taxes2

Individual 

Income Taxes

Corporate 

Income Taxes Payroll Taxes Excises and 

Customs Duties

Estate and Gift 

Taxes3

--- Millions of Families and Billions of Dollars ---

 --- Average Rates 4 ---

--- Percent Distribution ---

1

U.S. Department of the Treasury

Office of Tax Analysis

January 17, 2017
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 The taxes included are individual and corporate income, payroll (Social Security, Medicare and unemployment), excises, customs duties, and estate and gift 

taxes. The individual income tax is assumed to be borne by payers, payroll taxes (employer and employee shares) by labor (wages and self-employment income), 

excises on purchases by individuals in proportion to relative consumption of the taxed good and proportionately by labor and capital income and excises on 

purchases by businesses and customs duties proportionately by labor and capital income, and the estate and gift taxes by decedents. The share of the corporate 

income tax that represents cash flow is assumed to have no burden in the long run; the share of the corporate income tax that represents a tax on supernormal 

returns is assumed to be borne by supernormal corporate capital income as held by shareholders; and the remainder of the corporate income tax, the normal return, 

is assumed to be borne equally by labor and positive normal capital income. Payroll taxes also include the employer shared responsibility payment as part of the 

'employer mandate' under the Affordable Care Act. 

3 Families with negative incomes are excluded from the lowest income decile but included in the total line. Families with negative income pay a significant share of 

the estate tax. 

4 Average tax rates are calculated as total tax burden for the income group divided by cash income for the income group. Negative average tax rates are shown 

when net federal tax burdens are negative for the income group.

Note: Percentiles begin at family size-adjusted cash income of: $9,591 for 10 to 20; $15,445 for 20 to 30; $21,192 for 30 to 40; $28,553 for 40 to 50; $38,278 

for 50 to 60; $50,530 for 60 to 70; $64,902 for 70 to 80; $85,078 for 80 to 90; $122,969 for 90 to 95; $173,633 for 95 to 99; $406,000 for 99 to 99.9 and 

$1,817,269 for Top .1.

2

U.S. Department of the Treasury

Office of Tax Analysis

January 17, 2017