U.S. Department of the Treasury

Office of Tax Analysis

July 15, 2021

Distribution Table: 2018 002

Distribution of Income by Source

(2018 Income Levels)

Adjusted Family Cash Transfer Labor Income Positive Capital Income Negative Corporate 

Family Cash Income Income Total Positive Normal Supernormal Capital Income Tax

Income Decile1 Capital Capital Capital Income2

Income Income Income

0 to 102 94.0 43.2 50.9 5.1 1.9 3.2 -5.9 0.6

10 to 20 293.2 124.3 165.0 8.4 3.6 4.8 -5.9 1.4

20 to 30 419.1 146.4 268.7 8.3 3.8 4.5 -6.6 2.2

30 to 40 571.5 161.0 403.6 14.3 7.8 6.4 -11.0 3.6

40 to 50 765.8 164.9 583.3 23.6 13.6 9.9 -11.6 5.6

50 to 60 1,039.2 162.9 825.7 52.6 33.2 19.5 -11.7 9.7

60 to 70 1,384.2 211.7 1,077.2 93.8 60.3 33.5 -13.6 15.2

70 to 80 1,806.4 216.0 1,420.1 160.6 104.9 55.8 -13.9 23.5

80 to 90 2,503.8 195.6 2,003.8 282.4 185.4 97.0 -15.3 37.3

90 to 100 7,273.3 208.8 4,286.2 2,555.7 1,381.9 1,173.8 -29.6 252.1

Total2 15,971.5 1,643.0 11,111.9 3,185.3 1,775.4 1,409.9 -323.3 354.6

90 to 95 1,777.6 96.1 1,370.4 288.1 188.3 99.7 -9.2 32.1

95 to 99 2,452.0 88.3 1,636.0 679.3 447.9 231.4 -11.4 59.9

99 to 99.9 1,586.4 22.0 812.8 696.8 364.4 332.4 -5.7 60.5

Top .1 1,457.3 2.5 467.0 891.6 381.3 510.3 -3.3 99.6

0 to 102 0.6 2.6 0.5 0.2 0.1 0.2 1.8 0.2

10 to 20 1.8 7.6 1.5 0.3 0.2 0.3 1.8 0.4

20 to 30 2.6 8.9 2.4 0.3 0.2 0.3 2.0 0.6

30 to 40 3.6 9.8 3.6 0.5 0.4 0.5 3.4 1.0

40 to 50 4.8 10.0 5.3 0.7 0.8 0.7 3.6 1.6

50 to 60 6.5 9.9 7.4 1.7 1.9 1.4 3.6 2.7

60 to 70 8.7 12.9 9.7 2.9 3.4 2.4 4.2 4.3

70 to 80 11.3 13.1 12.8 5.0 5.9 4.0 4.3 6.6

80 to 90 15.7 11.9 18.0 8.9 10.4 6.9 4.7 10.5

90 to 100 45.5 12.7 38.6 80.2 77.8 83.3 9.1 71.1

Total2 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

90 to 95 11.1 5.9 12.3 9.0 10.6 7.1 2.8 9.1

95 to 99 15.4 5.4 14.7 21.3 25.2 16.4 3.5 16.9

99 to 99.9 9.9 1.3 7.3 21.9 20.5 23.6 1.8 17.1

Top .1 9.1 0.2 4.2 28.0 21.5 36.2 1.0 28.1

0 to 102 100.0 46.0 54.2 5.4 2.0 3.4 -6.3 0.6

10 to 20 100.0 42.4 56.3 2.9 1.2 1.7 -2.0 0.5

20 to 30 100.0 34.9 64.1 2.0 0.9 1.1 -1.6 0.5

30 to 40 100.0 28.2 70.6 2.5 1.4 1.1 -1.9 0.6

40 to 50 100.0 21.5 76.2 3.1 1.8 1.3 -1.5 0.7

50 to 60 100.0 15.7 79.5 5.1 3.2 1.9 -1.1 0.9

60 to 70 100.0 15.3 77.8 6.8 4.4 2.4 -1.0 1.1

70 to 80 100.0 12.0 78.6 8.9 5.8 3.1 -0.8 1.3

80 to 90 100.0 7.8 80.0 11.3 7.4 3.9 -0.6 1.5

90 to 100 100.0 2.9 58.9 35.1 19.0 16.1 -0.4 3.5

Total2 100.0 10.3 69.6 19.9 11.1 8.8 -2.0 2.2

90 to 95 100.0 5.4 77.1 16.2 10.6 5.6 -0.5 1.8

95 to 99 100.0 3.6 66.7 27.7 18.3 9.4 -0.5 2.4

99 to 99.9 100.0 1.4 51.2 43.9 23.0 21.0 -0.4 3.8

Top .1 100.0 0.2 32.1 61.2 26.2 35.0 -0.2 6.8

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 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; $38,728 

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.

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

--- Billions of Dollars ---

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