Distribution Table: 2019 001 

Distribution of Families, Cash Income, and Federal Taxes under 2019 Current Law 

Adjusted Family 

Cash Income 

Decile1 

Number of 

Families 

Number of 

Individuals 

Family Cash 

Income 

Total Federal 

Taxes2 

Individual 

Income Taxes 

Corporate 

Income Taxes Payroll Taxes Excises and Customs Duties 

Estate and Gift 

Taxes3 

--- Millions of Families and Billions of Dollars ---

0 to 103 17.3 21.8 89.5 0.9 -7.7 0.4 6.1 2.2 0.0 

10 to 20 17.8 32.1 297.0 -14.1 -39.3 1.0 21.3 3.0 0.0 

20 to 30 17.8 34.4 446.2 -2.6 -43.2 1.5 35.4 3.7 0.0 

30 to 40 17.8 33.6 595.1 27.0 -29.3 2.5 49.1 4.7 0.0 

40 to 50 17.8 33.8 798.7 68.5 -9.0 4.1 67.0 6.4 0.0 

50 to 60 

60 to 70 

70 to 80 

80 to 90 

90 to 100 

17.8 

17.8 

17.8 

17.8 

17.8 

34.2 

35.3 

36.8 

37.8 

38.8 

1,066.9 

1,403.5 

1,860.8 

2,568.7 

7,337.3 

121.0 

187.9 

295.6 

484.1 

1,848.8 

17.6 

50.0 

104.6 

210.6 

1,211.4 

6.8 

10.5 

15.5 

25.1 

175.0 

88.1 

116.3 

160.3 

226.9 

383.0 

8.4 

11.1 

15.2 

21.5 

61.1 

0.0 

0.0 

0.0 

0.0 

18.3 

Total3 177.6 339.3 16,424.3 3,019.9 1,465.7 243.0 1,154.5 137.4 19.2 

90 to 95 

95 to 99 

99 to 99.9 

Top .1 

8.9 

7.1 

1.6 

0.2 

19.0 

15.7 

3.7 

0.4 

1,807.9 

2,442.7 

1,608.4 

1,478.2 

389.3 

560.0 

439.5 

460.0 

195.9 

342.5 

331.5 

341.6 

21.2 

39.3 

42.3 

72.2 

156.7 

157.5 

52.3 

16.6 

15.5 

20.7 

13.2 

11.7 

0.0 

0.0 

0.3 

18.0 

--- Percent Distribution ---

0 to 103 9.7 6.4 0.5 0.0 -0.5 0.2 0.5 1.6 0.0 

10 to 20 10.0 9.5 1.8 -0.5 -2.7 0.4 1.8 2.1 0.0 

20 to 30 10.0 10.1 2.7 -0.1 -2.9 0.6 3.1 2.7 0.0 

30 to 40 10.0 9.9 3.6 0.9 -2.0 1.0 4.3 3.4 0.0 

40 to 50 10.0 10.0 4.9 2.3 -0.6 1.7 5.8 4.6 0.0 

50 to 60 10.0 10.1 6.5 4.0 1.2 2.8 7.6 6.1 0.0 

60 to 70 10.0 10.4 8.5 6.2 3.4 4.3 10.1 8.1 0.0 

70 to 80 10.0 10.8 11.3 9.8 7.1 6.4 13.9 11.1 0.0 

80 to 90 10.0 11.1 15.6 16.0 14.4 10.3 19.7 15.7 0.0 

90 to 100 10.0 11.4 44.7 61.2 82.6 72.0 33.2 44.4 94.8 

Total3 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 

90 to 95 5.0 5.6 11.0 12.9 13.4 8.7 13.6 11.3 0.0 

95 to 99 4.0 4.6 14.9 18.5 23.4 16.2 13.6 15.1 0.0 

99 to 99.9 0.9 1.1 9.8 14.6 22.6 17.4 4.5 9.6 1.5 

Top .1 0.1 0.1 9.0 15.2 23.3 29.7 1.4 8.5 93.3 

--- Average Rates 4 ---

0 to 103 1.0 -8.7 0.4 6.8 2.4 0.0 

10 to 20 -4.7 -13.2 0.3 7.2 1.0 0.0 

20 to 30 -0.6 -9.7 0.3 7.9 0.8 0.0 

30 to 40 4.5 -4.9 0.4 8.2 0.8 0.0 

40 to 50 8.6 -1.1 0.5 8.4 0.8 0.0 

50 to 60 11.3 1.7 0.6 8.3 0.8 0.0 

60 to 70 13.4 3.6 0.7 8.3 0.8 0.0 

70 to 80 15.9 5.6 0.8 8.6 0.8 0.0 

80 to 90 18.8 8.2 1.0 8.8 0.8 0.0 

90 to 100 25.2 16.5 2.4 5.2 0.8 0.2 

Total3 18.4 8.9 1.5 7.0 0.8 0.1 

90 to 95 21.5 10.8 1.2 8.7 0.9 0.0 

95 to 99 22.9 14.0 1.6 6.4 0.8 0.0 

99 to 99.9 27.3 20.6 2.6 3.2 0.8 0.0 

Top .1 31.1 23.1 4.9 1.1 0.8 1.2 

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, unrealized gains at death, 

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

 The taxes included are individual and corporate income, payroll (Social Security, Medicare and unemployment), excises, customs duties, and estate and gift taxes. The individual income tax is 

assumed to be borne by payers, payroll taxes (employer and employee shares) by labor (wages and self-employment income), excises on purchases by individuals in proportion to relative 

consumption of the taxed good and proportionately by labor and capital income and excises on purchases by businesses and customs duties proportionately by labor and capital income, and the 

estate and gift taxes by decedents. The share of the corporate income tax that represents cash flow is assumed to have no burden in the long run; the share of the corporate income tax that 

represents a tax on supernormal returns is assumed to be borne by supernormal corporate capital income as held by shareholders; and the remainder of the corporate income tax, the normal 

return, is assumed to be borne equally by labor and positive normal capital income. Payroll taxes also include the employer shared responsibility payment as part of the 'employer mandate' under 

the Affordable Care Act. 3

 Families with 

negative incomes are excluded from the lowest income decile but included in the total line. Families with negative income pay a significant share of the estate tax. 

4

 Average tax rates are calculated as total tax burden for the income group divided by cash income for the income group. Negative average tax rates are shown when net federal tax burdens are 

negative for the income group.

Note: Percentiles begin at family size-adjusted cash income of: $9,319 for 10 to 20; $15,931 for 20 to 30; $21,925 for 30 to 40; $29,391 for 40 to 50; $39,251 for 50 to 60; $51,389 for 60 to 70; 

$66,094 for 70 to 80; $86,481 for 80 to 90; $123,716 for 90 to 95; $172,205 for 95 to 99; $399,008 for 99 to 99.9 and $1,792,793 for Top .1.