0 to 102 152.9 79.6 75.4 4.1 1.5 2.5 -7.2 1.0

10 to 20 315.0 126.4 183.2 7.7 3.7 4.0 -4.4 2.0

20 to 30 426.7 150.6 270.9 9.1 5.1 4.0 -7.1 3.1

30 to 40 560.2 167.3 380.7 16.4 10.5 5.9 -9.1 4.9

40 to 50 744.8 173.0 544.0 30.3 20.3 10.0 -10.3 7.9

50 to 60 971.5 176.0 740.9 53.9 37.2 16.6 -11.5 12.3

60 to 70 1,247.4 185.2 967.0 87.8 61.6 26.2 -11.1 18.5

70 to 80 1,623.7 183.6 1,286.5 140.0 99.1 40.9 -13.5 27.2

80 to 90 2,235.6 169.0 1,801.0 237.6 168.6 69.0 -14.2 42.2

90 to 100 6,462.7 212.2 3,877.1 2,084.5 1,185.3 899.3 -34.4 323.3

Total2 14,527.5 1,632.0 10,151.8 2,671.9 1,581.4 1,090.5 -374.1 446.0

90 to 95 1,598.5 96.6 1,245.4 229.1 161.7 67.4 -9.0 36.3

95 to 99 2,154.8 94.5 1,484.5 519.5 369.9 149.6 -11.8 68.2

99 to 99.9 1,335.7 19.1 746.1 504.3 273.3 231.0 -9.8 76.0

Top .1 1,373.7 2.0 401.1 831.7 380.4 451.3 -3.8 142.7

0 to 102 1.1 4.9 0.7 0.2 0.1 0.2 1.9 0.2

10 to 20 2.2 7.7 1.8 0.3 0.2 0.4 1.2 0.5

20 to 30 2.9 9.2 2.7 0.3 0.3 0.4 1.9 0.7

30 to 40 3.9 10.3 3.7 0.6 0.7 0.5 2.4 1.1

40 to 50 5.1 10.6 5.4 1.1 1.3 0.9 2.8 1.8

50 to 60 6.7 10.8 7.3 2.0 2.4 1.5 3.1 2.8

60 to 70 8.6 11.3 9.5 3.3 3.9 2.4 3.0 4.1

70 to 80 11.2 11.2 12.7 5.2 6.3 3.7 3.6 6.1

80 to 90 15.4 10.4 17.7 8.9 10.7 6.3 3.8 9.5

90 to 100 44.5 13.0 38.2 78.0 75.0 82.5 9.2 72.5

Total2 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

90 to 95 11.0 5.9 12.3 8.6 10.2 6.2 2.4 8.1

95 to 99 14.8 5.8 14.6 19.4 23.4 13.7 3.2 15.3

99 to 99.9 9.2 1.2 7.3 18.9 17.3 21.2 2.6 17.0

Top .1 9.5 0.1 4.0 31.1 24.1 41.4 1.0 32.0

0 to 102 100.0 52.1 49.3 2.7 1.0 1.7 -4.7 0.7

10 to 20 100.0 40.1 58.2 2.4 1.2 1.3 -1.4 0.6

20 to 30 100.0 35.3 63.5 2.1 1.2 0.9 -1.7 0.7

30 to 40 100.0 29.9 68.0 2.9 1.9 1.1 -1.6 0.9

40 to 50 100.0 23.2 73.0 4.1 2.7 1.3 -1.4 1.1

50 to 60 100.0 18.1 76.3 5.5 3.8 1.7 -1.2 1.3

60 to 70 100.0 14.8 77.5 7.0 4.9 2.1 -0.9 1.5

70 to 80 100.0 11.3 79.2 8.6 6.1 2.5 -0.8 1.7

80 to 90 100.0 7.6 80.6 10.6 7.5 3.1 -0.6 1.9

90 to 100 100.0 3.3 60.0 32.3 18.3 13.9 -0.5 5.0

Total2 100.0 11.2 69.9 18.4 10.9 7.5 -2.6 3.1

90 to 95 100.0 6.0 77.9 14.3 10.1 4.2 -0.6 2.3

95 to 99 100.0 4.4 68.9 24.1 17.2 6.9 -0.5 3.2

99 to 99.9 100.0 1.4 55.9 37.8 20.5 17.3 -0.7 5.7

Top .1 100.0 0.1 29.2 60.5 27.7 32.9 -0.3 10.4

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 $1,636,585 for Top .1.

Labor Income

Adjusted Family 

Cash Income 

Decile1

Negative Capital 

Income2

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

Distribution Table 2016 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

(2016 Income Levels)

U.S. Department of the Treasury

Office of Tax Analysis

July 23, 2015