0 to 102 143.4 75.5 69.9 4.1 1.5 2.5 -6.9 0.8

10 to 20 307.6 120.1 183.0 8.0 3.8 4.2 -5.2 1.7

20 to 30 420.6 150.8 265.4 9.1 5.2 3.9 -7.1 2.5

30 to 40 559.7 174.2 374.8 15.7 10.2 5.5 -9.0 3.9

40 to 50 747.6 181.6 539.0 30.6 20.5 10.1 -10.1 6.5

50 to 60 989.0 175.7 760.2 54.6 37.8 16.9 -12.0 10.5

60 to 70 1,277.8 175.3 1,008.8 89.2 62.2 27.0 -11.4 15.8

70 to 80 1,667.6 177.5 1,334.8 145.7 103.4 42.3 -14.0 23.5

80 to 90 2,318.7 163.5 1,885.0 248.1 176.0 72.1 -14.5 36.7

90 to 100 6,750.7 205.2 4,117.3 2,191.9 1,241.8 950.1 -42.0 278.3

Total2 14,952.1 1,608.6 10,566.1 2,797.1 1,650.2 1,146.8 -402.9 383.2

90 to 95 1,668.1 93.5 1,304.2 247.6 175.2 72.4 -9.4 32.2

95 to 99 2,272.7 89.4 1,583.8 553.5 394.7 158.8 -13.9 60.0

99 to 99.9 1,399.9 20.3 805.8 521.5 279.2 242.2 -12.8 65.0

Top .1 1,410.0 2.0 423.6 869.4 392.8 476.6 -6.0 121.0

0 to 102 1.0 4.7 0.7 0.1 0.1 0.2 1.7 0.2

10 to 20 2.1 7.5 1.7 0.3 0.2 0.4 1.3 0.4

20 to 30 2.8 9.4 2.5 0.3 0.3 0.3 1.8 0.6

30 to 40 3.7 10.8 3.5 0.6 0.6 0.5 2.2 1.0

40 to 50 5.0 11.3 5.1 1.1 1.2 0.9 2.5 1.7

50 to 60 6.6 10.9 7.2 2.0 2.3 1.5 3.0 2.7

60 to 70 8.5 10.9 9.5 3.2 3.8 2.4 2.8 4.1

70 to 80 11.2 11.0 12.6 5.2 6.3 3.7 3.5 6.1

80 to 90 15.5 10.2 17.8 8.9 10.7 6.3 3.6 9.6

90 to 100 45.1 12.8 39.0 78.4 75.3 82.8 10.4 72.6

Total2 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

90 to 95 11.2 5.8 12.3 8.9 10.6 6.3 2.3 8.4

95 to 99 15.2 5.6 15.0 19.8 23.9 13.8 3.5 15.7

99 to 99.9 9.4 1.3 7.6 18.6 16.9 21.1 3.2 17.0

Top .1 9.4 0.1 4.0 31.1 23.8 41.6 1.5 31.6

0 to 102 100.0 52.6 48.8 2.8 1.1 1.8 -4.8 0.5

10 to 20 100.0 39.1 59.5 2.6 1.2 1.4 -1.7 0.5

20 to 30 100.0 35.8 63.1 2.2 1.2 0.9 -1.7 0.6

30 to 40 100.0 31.1 67.0 2.8 1.8 1.0 -1.6 0.7

40 to 50 100.0 24.3 72.1 4.1 2.7 1.4 -1.4 0.9

50 to 60 100.0 17.8 76.9 5.5 3.8 1.7 -1.2 1.1

60 to 70 100.0 13.7 79.0 7.0 4.9 2.1 -0.9 1.2

70 to 80 100.0 10.6 80.0 8.7 6.2 2.5 -0.8 1.4

80 to 90 100.0 7.0 81.3 10.7 7.6 3.1 -0.6 1.6

90 to 100 100.0 3.0 61.0 32.5 18.4 14.1 -0.6 4.1

Total2 100.0 10.8 70.7 18.7 11.0 7.7 -2.7 2.6

90 to 95 100.0 5.6 78.2 14.8 10.5 4.3 -0.6 1.9

95 to 99 100.0 3.9 69.7 24.4 17.4 7.0 -0.6 2.6

99 to 99.9 100.0 1.5 57.6 37.2 19.9 17.3 -0.9 4.6

Top .1 100.0 0.1 30.0 61.7 27.9 33.8 -0.4 8.6

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

 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.

Transfer Income Family Cash 

Income

Note: Percentiles begin at family size-adjusted cash income of: $10,902 for 10 to 20; $16,165 for 20 to 30; $21,713 for 30 to 40; $28,753 for 40 to 50; 

$37,516 for 50 to 60; $48,381 for 60 to 70; $61,100 for 70 to 80; $80,449 for 80 to 90; $117,224 for 90 to 95; $165,373 for 95 to 99; $379,371 for 99 to 

99.9 and $1,734,164 for Top .1.

Distribution Table 2017 002

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

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

Positive Capital Income

Corporate 

Normal Capital Income Tax

Income

Supernormal 

Capital Income

Total Positive 

Capital Income

--- Billions of Dollars ---

Distribution of Income by Source

(2017 Income Levels)

Labor Income

Adjusted Family 

Cash Income 

Decile1

Negative Capital 

Income2

U.S. Department of the Treasury

Office of Tax Analysis

March 9, 2016