U.S. Department of the Treasury

Office of Tax Analysis 

April 20, 2021 

Distribution Table: 2022 002

Distribution of Income by Source

(2022 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 102 107.1 52.3 56.8 4.0 1.3 2.6 -6.5 0.5

10 to 20 360.9 132.5 230.6 7.2 3.1 4.0 -10.9 1.4

20 to 30 525.5 167.0 355.7 13.5 6.7 6.7 -13.0 2.4

30 to 40 704.8 201.8 490.8 22.0 12.3 9.7 -13.5 3.5

40 to 50 900.5 247.4 628.2 34.4 20.7 13.7 -14.7 5.2

50 to 60 1,191.7 220.4 913.1 64.6 40.4 24.2 -15.2 8.8

60 to 70 1,577.7 222.6 1,251.5 106.9 68.4 38.5 -16.9 13.6

70 to 80 2,068.3 238.2 1,665.0 162.6 106.1 56.4 -17.4 20.0

80 to 90 2,861.0 216.2 2,361.8 272.4 176.7 95.7 -20.6 31.2

90 to 100 8,366.7 235.6 5,292.6 2,658.2 1,470.1 1,188.1 -62.7 243.0

Total2 18,541.1 1,944.0 13,275.4 3,347.6 1,897.9 1,449.6 -357.2 331.3

90 to 95 2,042.0 106.0 1,656.9 264.3 171.3 93.0 -12.2 27.0

95 to 99 2,816.2 94.1 2,079.6 608.4 385.0 223.4 -19.7 53.9

99 to 99.9 1,821.0 31.0 1,042.0 705.3 385.8 319.6 -18.2 60.9

Top .1 1,687.5 4.5 514.1 1,080.2 528.1 552.1 -12.6 101.3

0 to 102 0.6 2.7 0.4 0.1 0.1 0.2 1.8 0.2

10 to 20 1.9 6.8 1.7 0.2 0.2 0.3 3.1 0.4

20 to 30 2.8 8.6 2.7 0.4 0.4 0.5 3.6 0.7

30 to 40 3.8 10.4 3.7 0.7 0.6 0.7 3.8 1.1

40 to 50 4.9 12.7 4.7 1.0 1.1 0.9 4.1 1.6

50 to 60 6.4 11.3 6.9 1.9 2.1 1.7 4.3 2.7

60 to 70 8.5 11.5 9.4 3.2 3.6 2.7 4.7 4.1

70 to 80 11.2 12.3 12.5 4.9 5.6 3.9 4.9 6.0

80 to 90 15.4 11.1 17.8 8.1 9.3 6.6 5.8 9.4

90 to 100 45.1 12.1 39.9 79.4 77.5 82.0 17.6 73.3

Total2 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

90 to 95 11.0 5.5 12.5 7.9 9.0 6.4 3.4 8.1

95 to 99 15.2 4.8 15.7 18.2 20.3 15.4 5.5 16.3

99 to 99.9 9.8 1.6 7.8 21.1 20.3 22.0 5.1 18.4

Top .1 9.1 0.2 3.9 32.3 27.8 38.1 3.5 30.6

0 to 102 100.0 48.9 53.0 3.7 1.3 2.5 -6.0 0.5

10 to 20 100.0 36.7 63.9 2.0 0.9 1.1 -3.0 0.4

20 to 30 100.0 31.8 67.7 2.6 1.3 1.3 -2.5 0.5

30 to 40 100.0 28.6 69.6 3.1 1.7 1.4 -1.9 0.5

40 to 50 100.0 27.5 69.8 3.8 2.3 1.5 -1.6 0.6

50 to 60 100.0 18.5 76.6 5.4 3.4 2.0 -1.3 0.7

60 to 70 100.0 14.1 79.3 6.8 4.3 2.4 -1.1 0.9

70 to 80 100.0 11.5 80.5 7.9 5.1 2.7 -0.8 1.0

80 to 90 100.0 7.6 82.6 9.5 6.2 3.3 -0.7 1.1

90 to 100 100.0 2.8 63.3 31.8 17.6 14.2 -0.7 2.9

Total2 100.0 10.5 71.6 18.1 10.2 7.8 -1.9 1.8

90 to 95 100.0 5.2 81.1 12.9 8.4 4.6 -0.6 1.3

95 to 99 100.0 3.3 73.8 21.6 13.7 7.9 -0.7 1.9

99 to 99.9 100.0 1.7 57.2 38.7 21.2 17.5 -1.0 3.3

Top .1 100.0 0.3 30.5 64.0 31.3 32.7 -0.7 6.0

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: $14,241 for 10 to 20; $25,200 for 20 to 30; $36,037 for 30 

to 40; $47,946 for 40 to 50; $61,878 for 50 to 60; $79,726 for 60 to 70; $102,033 for 70 to 80; $133,657 for 80 to 90; $191,028 for 90 to 95; $267,506 for 95 to 99;

$626,096 for 99 to 99.9 and $2,789,474 for Top .1.

--- Billions of Dollars ---

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

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