0 to 103 16.2 26.0 152.9 -11.2 -22.9 1.0 8.8 1.9 0.0

10 to 20 17.0 33.0 315.0 -11.5 -38.8 2.0 22.2 3.1 0.0

20 to 30 17.0 32.0 426.7 8.1 -31.2 3.1 32.2 4.0 0.0

30 to 40 17.0 31.8 560.2 34.9 -18.1 4.9 42.9 5.1 0.1

40 to 50 17.0 32.7 744.8 74.4 0.5 7.9 58.8 7.1 0.1

50 to 60 17.0 33.1 971.5 124.4 23.9 12.3 78.7 9.4 0.1

60 to 70 17.0 33.8 1,247.4 189.7 56.3 18.5 102.7 12.2 0.1

70 to 80 17.0 35.1 1,623.7 290.1 107.7 27.2 139.0 16.0 0.1

80 to 90 17.0 35.8 2,235.6 470.9 208.4 42.2 198.0 22.0 0.3

90 to 100 17.0 36.9 6,462.7 1,911.5 1,175.3 323.3 330.5 60.5 22.0

Total3 169.6 331.5 14,527.5 3,087.9 1,460.8 446.0 1,015.8 141.8 23.5

90 to 95 8.5 18.2 1,598.5 375.1 187.5 36.3 134.9 15.8 0.5

95 to 99 6.8 14.8 2,154.8 551.9 326.9 68.2 133.4 20.6 2.7

99 to 99.9 1.5 3.4 1,335.7 445.6 303.3 76.0 45.5 12.3 8.6

Top .1 0.2 0.4 1,373.7 538.9 357.6 142.7 16.7 11.8 10.1

0 to 103 9.6 7.8 1.1 -0.4 -1.6 0.2 0.9 1.3 0.1

10 to 20 10.0 10.0 2.2 -0.4 -2.7 0.5 2.2 2.2 0.2

20 to 30 10.0 9.6 2.9 0.3 -2.1 0.7 3.2 2.8 0.1

30 to 40 10.0 9.6 3.9 1.1 -1.2 1.1 4.2 3.6 0.3

40 to 50 10.0 9.9 5.1 2.4 0.0 1.8 5.8 5.0 0.5

50 to 60 10.0 10.0 6.7 4.0 1.6 2.8 7.7 6.7 0.5

60 to 70 10.0 10.2 8.6 6.1 3.9 4.1 10.1 8.6 0.5

70 to 80 10.0 10.6 11.2 9.4 7.4 6.1 13.7 11.3 0.5

80 to 90 10.0 10.8 15.4 15.3 14.3 9.5 19.5 15.5 1.4

90 to 100 10.0 11.1 44.5 61.9 80.5 72.5 32.5 42.7 93.4

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 11.0 12.1 12.8 8.1 13.3 11.1 2.3

95 to 99 4.0 4.5 14.8 17.9 22.4 15.3 13.1 14.6 11.7

99 to 99.9 0.9 1.0 9.2 14.4 20.8 17.0 4.5 8.7 36.4

Top .1 0.1 0.1 9.5 17.5 24.5 32.0 1.6 8.3 43.0

0 to 103 -7.3 -15.0 0.7 5.7 1.3 0.0

10 to 20 -3.6 -12.3 0.6 7.0 1.0 0.0

20 to 30 1.9 -7.3 0.7 7.5 0.9 0.0

30 to 40 6.2 -3.2 0.9 7.7 0.9 0.0

40 to 50 10.0 0.1 1.1 7.9 1.0 0.0

50 to 60 12.8 2.5 1.3 8.1 1.0 0.0

60 to 70 15.2 4.5 1.5 8.2 1.0 0.0

70 to 80 17.9 6.6 1.7 8.6 1.0 0.0

80 to 90 21.1 9.3 1.9 8.9 1.0 0.0

90 to 100 29.6 18.2 5.0 5.1 0.9 0.3

Total3 21.3 10.1 3.1 7.0 1.0 0.2

90 to 95 23.5 11.7 2.3 8.4 1.0 0.0

95 to 99 25.6 15.2 3.2 6.2 1.0 0.1

99 to 99.9 33.4 22.7 5.7 3.4 0.9 0.6

Top .1 39.2 26.0 10.4 1.2 0.9 0.7

Total Federal 

Taxes2

--- Average Rates 4 ---

Payroll Taxes Estate and Gift 

Taxes

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

Distribution Table 2016 001

Note: Percentiles begin at family size-adjusted cash income of: $11,362 for 10 to 20; $16,541 for 20 to 30; $21,950 for 30 to 40; $28,835 for 40 to 50; 

$37,566 50 to 60; $48,286 60 to 70; $60,688 for 70 to 80; $78,976 for 80 to 90; $113,593 for 90 to 95; $159,196 for 95 to 99; $361,502 for 99 to 99.9 and 

Distribution of Families, Cash Income, and Federal Taxes under 2016 Current Law

(2016 Income Levels)

Individual 

Income Taxes

Corporate 

Income Taxes

Number of 

Families 

Family Cash 

Income

Excises and 

Customs Duties

--- Percent Distribution ---

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, 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. 

3

 Families with negative incomes are excluded from the lowest income decile but included in the total line. 

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.

Number of 

Individuals

Adjusted Family 

Cash Income 

Decile1

U.S. Department of the Treasury

Office of Tax Analysis

July 23, 2015