U.S. Department of the Treasury

Office of Tax Analysis 

March 3, 2020

Adjusted Number of Number of Family Cash Total Federal Individual Corporate Payroll Taxes Excises and Estate and

Family Cash Families Individuals Income Taxes1 Income Taxes Income Taxes Customs Gift Taxes3

Income Decile1 Duties

0 to 102 17.7 26.4 131.6 -2.1 -14.2 0.5 9.4 2.2 0.0

10 to 20 18.3 36.9 376.3 -16.8 -52.7 1.4 31.5 3.0 0.0

20 to 30 18.3 34.0 524.4 16.3 -36.4 2.2 46.8 3.8 0.0

30 to 40 18.3 32.2 692.4 49.6 -17.9 3.3 59.6 4.6 0.0

40 to 50 18.3 32.0 905.7 91.9 4.1 5.2 76.7 5.9 0.0

50 to 60 18.3 32.8 1,191.6 147.7 30.5 8.4 100.9 7.9 0.0

60 to 70 18.3 34.4 1,552.8 220.7 66.6 12.5 131.2 10.4 0.0

70 to 80 18.3 35.5 2,029.6 337.9 127.9 18.3 177.9 13.8 0.0

80 to 90 18.3 37.0 2,804.1 540.4 242.1 28.2 250.7 19.3 0.0

90 to 100 18.3 38.9 8,162.2 2,105.8 1,375.5 219.2 432.2 57.9 21.1

Total2 183.0 340.9 18,322.7 3,495.0 1,725.6 299.8 1,318.4 129.0 22.3

90 to 95 9.2 19.0 2,008.3 440.0 225.2 25.6 175.1 14.1 0.0

95 to 99 7.3 15.8 2,751.1 651.2 403.7 49.8 178.2 19.5 0.0

99 to 99.9 1.6 3.7 1,784.5 502.7 373.6 56.8 59.2 12.8 0.2

Top .1 0.2 0.4 1,618.3 511.9 373.0 87.1 19.6 11.4 20.8

0 to 103 9.7 7.7 0.7 -0.1 -0.8 0.2 0.7 1.7 0.0

10 to 20 10.0 10.8 2.1 -0.5 -3.1 0.5 2.4 2.4 0.0

20 to 30 10.0 10.0 2.9 0.5 -2.1 0.7 3.5 2.9 0.0

30 to 40 10.0 9.5 3.8 1.4 -1.0 1.1 4.5 3.5 0.0

40 to 50 10.0 9.4 4.9 2.6 0.2 1.7 5.8 4.6 0.0

50 to 60 10.0 9.6 6.5 4.2 1.8 2.8 7.7 6.2 0.0

60 to 70 10.0 10.1 8.5 6.3 3.9 4.2 10.0 8.0 0.0

70 to 80 10.0 10.4 11.1 9.7 7.4 6.1 13.5 10.7 0.0

80 to 90 10.0 10.8 15.3 15.5 14.0 9.4 19.0 15.0 0.0

90 to 100 10.0 11.4 44.5 60.3 79.7 73.1 32.8 44.9 94.6

Total2 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

90 to 95 5.0 5.6 11.0 12.6 13.0 8.5 13.3 11.0 0.0

95 to 99 4.0 4.6 15.0 18.6 23.4 16.6 13.5 15.1 0.1

99 to 99.9 0.9 1.1 9.7 14.4 21.7 18.9 4.5 9.9 1.0

Top .1 0.1 0.1 8.8 14.6 21.6 29.0 1.5 8.9 93.6

0 to 102 -1.6 -10.8 0.4 7.2 1.7 0.0

10 to 20 -4.5 -14.0 0.4 8.4 0.8 0.0

20 to 30 3.1 -6.9 0.4 8.9 0.7 0.0

30 to 40 7.2 -2.6 0.5 8.6 0.7 0.0

40 to 50 10.2 0.5 0.6 8.5 0.6 0.0

50 to 60 12.4 2.6 0.7 8.5 0.7 0.0

60 to 70 14.2 4.3 0.8 8.5 0.7 0.0

70 to 80 16.6 6.3 0.9 8.8 0.7 0.0

80 to 90 19.3 8.6 1.0 8.9 0.7 0.0

90 to 100 25.8 16.9 2.7 5.3 0.7 0.3

Total2 19.1 9.4 1.6 7.2 0.7 0.1

90 to 95 21.9 11.2 1.3 8.7 0.7 0.0

95 to 99 23.7 14.7 1.8 6.5 0.7 0.0

99 to 99.9 28.2 20.9 3.2 3.3 0.7 0.0

Top .1 31.6 23.0 5.4 1.2 0.7 1.3

1

Current law as of March 3, 2020. A summary of Treasury's distribution methodology, including income definitions and incidence assumptions, can be found on 

Treasury's website (https://home.treasury.gov/policy-issues/tax-policy/office-of-tax-analysis).

2

 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.3 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 for an average family (2 people) at family size-adjusted cash income of: $16,177 for 10 to 20; $26,238 for 20 to 30; $36,579 for 30 to 40; $48,229 for 

40 to 50; $63,097 for 50 to 60; $80,767 for 60 to 70; $102,457 for 70 to 80; $133,246 for 80 to 90; $190,092 for 90 to 95; $267,540 for 95 to 99; $622,576 for 99 to 99.9 

and $2,742,904 for Top .1.

 --- Average Rates 3 ---

--- Percent Distribution ---

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

Distribution Table: 2021 001

Distribution of Families, Cash Income, and Federal Taxes under 2021 Current Law

(Forecast, Pre-Pandemic 2021 Income Levels)