U.S. Department of the Treasury

Office of Tax Analysis 

March 3, 2020

Distribution Table: 2021 002

Distribution of Income by Source

(Forecast, Pre-Pandemic 2021 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 102 131.6 59.6 73.1 4.4 1.8 2.6 -6.0 0.5

10 to 20 376.3 134.1 240.7 7.6 3.6 4.0 -7.5 1.4

20 to 30 524.4 152.3 367.5 13.4 6.6 6.8 -11.1 2.2

30 to 40 692.4 189.0 490.7 22.0 12.0 10.1 -12.6 3.3

40 to 50 905.7 202.2 674.1 38.8 22.6 16.3 -14.8 5.2

50 to 60 1,191.6 202.3 926.6 69.6 43.3 26.3 -15.1 8.4

60 to 70 1,552.8 216.8 1,229.3 109.8 70.1 39.7 -15.5 12.5

70 to 80 2,029.6 221.3 1,638.8 167.4 107.6 59.8 -16.1 18.3

80 to 90 2,804.1 246.7 2,273.1 274.6 174.5 100.1 -18.6 28.2

90 to 100 8,162.2 235.2 5,124.3 2,636.4 1,426.0 1,210.4 -52.8 219.2

Total2 18,322.7 1,864.5 13,058.8 3,345.7 1,865.6 1,480.1 -246.2 299.8

90 to 95 2,008.3 111.4 1,608.1 274.8 172.5 102.3 -11.6 25.6

95 to 99 2,751.1 96.4 1,998.8 623.9 387.4 236.4 -17.8 49.8

99 to 99.9 1,784.5 24.2 1,010.9 707.3 371.1 336.3 -14.7 56.8

Top .1 1,618.3 3.1 506.5 1,030.4 495.0 535.4 -8.8 87.1

0 to 102 0.7 3.2 0.6 0.1 0.1 0.2 2.4 0.2

10 to 20 2.1 7.2 1.8 0.2 0.2 0.3 3.0 0.5

20 to 30 2.9 8.2 2.8 0.4 0.4 0.5 4.5 0.7

30 to 40 3.8 10.1 3.8 0.7 0.6 0.7 5.1 1.1

40 to 50 4.9 10.8 5.2 1.2 1.2 1.1 6.0 1.7

50 to 60 6.5 10.8 7.1 2.1 2.3 1.8 6.1 2.8

60 to 70 8.5 11.6 9.4 3.3 3.8 2.7 6.3 4.2

70 to 80 11.1 11.9 12.5 5.0 5.8 4.0 6.5 6.1

80 to 90 15.3 13.2 17.4 8.2 9.4 6.8 7.5 9.4

90 to 100 44.5 12.6 39.2 78.8 76.4 81.8 21.5 73.1

Total2 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

90 to 95 11.0 6.0 12.3 8.2 9.2 6.9 4.7 8.5

95 to 99 15.0 5.2 15.3 18.6 20.8 16.0 7.2 16.6

99 to 99.9 9.7 1.3 7.7 21.1 19.9 22.7 6.0 18.9

Top .1 8.8 0.2 3.9 30.8 26.5 36.2 3.6 29.0

0 to 102 100.0 45.3 55.5 3.3 1.4 1.9 -4.6 0.4

10 to 20 100.0 35.6 64.0 2.0 0.9 1.1 -2.0 0.4

20 to 30 100.0 29.1 70.1 2.6 1.3 1.3 -2.1 0.4

30 to 40 100.0 27.3 70.9 3.2 1.7 1.5 -1.8 0.5

40 to 50 100.0 22.3 74.4 4.3 2.5 1.8 -1.6 0.6

50 to 60 100.0 17.0 77.8 5.8 3.6 2.2 -1.3 0.7

60 to 70 100.0 14.0 79.2 7.1 4.5 2.6 -1.0 0.8

70 to 80 100.0 10.9 80.7 8.2 5.3 2.9 -0.8 0.9

80 to 90 100.0 8.8 81.1 9.8 6.2 3.6 -0.7 1.0

90 to 100 100.0 2.9 62.8 32.3 17.5 14.8 -0.6 2.7

Total2 100.0 10.2 71.3 18.3 10.2 8.1 -1.3 1.6

90 to 95 100.0 5.5 80.1 13.7 8.6 5.1 -0.6 1.3

95 to 99 100.0 3.5 72.7 22.7 14.1 8.6 -0.6 1.8

99 to 99.9 100.0 1.4 56.6 39.6 20.8 18.8 -0.8 3.2

Top .1 100.0 0.2 31.3 63.7 30.6 33.1 -0.5 5.4

1

 A summary of Treasury's distribution methodology, including income definitions by source, 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.

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.

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

--- Billions of Dollars ---

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