*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: $11,362 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; $4to 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. ***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, cathe government, retirement benefits, and employer-provided health insurance (and other employer benefits). Employer contributions for payroll taxes and the federal corpplace 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. **** Average tax rates are calculated by dividing tax liability by cash income.

1

U.S. Department of the TreasuryOffice of Tax AnalysisAugust 5, 2015
*For the lowest income percentile, the calculation of average rates and the distribution of average rates does not include families with negative in

**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 $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 $1,63***Cash Income consists of wages and salaries, net income from a business or farm, taxable and tax-exempt interest, dividends, rental income, 

and near-cash transfers from the government, retirement benefits, and employer-provided health insurance (and other employer benefits). Emplotaxes 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 dividing income by the square root of family size. **** Average tax rates are calculated by dividing tax liability by cash income.

2

U.S. Department of the TreasuryOffice of Tax AnalysisAugust 5, 2015
*For the lowest income percentile, the calculation of average rates and the distribution of average rates does not include families with negative 

**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 $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,***Cash Income consists of wages and salaries, net income from a business or farm, taxable and tax-exempt interest, dividends, rental incomcash and near-cash transfers from the government, retirement benefits, and employer-provided health insurance (and other employer benefits). 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 cfamily size, by dividing income by the square root of family size. **** Average tax rates are calculated by dividing tax liability by cash income.

3

U.S. Department of the TreasuryOffice of Tax AnalysisAugust 5, 2015