*For the lowest income percentile, the calculation of average rates and the distribution of average rates does not include families with negative income. 

** Percentiles begin at family size-adjusted cash income of: $11,167 for 10 to 20; $16,270 for 20 to 30; $21,568 for 30 to 40; $28,279 for 40 to 50; $36,724 50 to 60; $47,102 60 to 70; $59,200 for 70 

to 80; $77,072 for 80 to 90; $110,791 for 90 to 95; $154,829 for 95 to 99; $344,073 for 99 to 99.9 and $1,462,048 for Top .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. 

1

U.S. Department of the Treasury

Office of Tax Analysis

August 5, 2015
*For the lowest income percentile, the calculation of average rates and the distribution of average rates does not include families with negative income. 

** Percentiles begin at family size-adjusted cash income of: $11,167 for 10 to 20; $16,270 for 20 to 30; $21,568 for 30 to 40; $28,279 for 40 to 50; $36,724 50 to 60; 

$47,102 60 to 70; $59,200 for 70 to 80; $77,072 for 80 to 90; $110,791 for 90 to 95; $154,829 for 95 to 99; $344,073 for 99 to 99.9 and $1,462,048 for Top .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

U.S. Department of the Treasury

Office of Tax Analysis

August 5, 2015
*For the lowest income percentile, the calculation of average rates and the distribution of average rates does not include families with negative income. 

** Percentiles begin at family size-adjusted cash income of: $11,167 for 10 to 20; $16,270 for 20 to 30; $21,568 for 30 to 40; $28,279 for 40 to 50; $36,724 50 to 60; 

$47,102 60 to 70; $59,200 for 70 to 80; $77,072 for 80 to 90; $110,791 for 90 to 95; $154,829 for 95 to 99; $344,073 for 99 to 99.9 and $1,462,048 for Top .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. 

3

U.S. Department of the Treasury

Office of Tax Analysis

August 5, 2015