0 to 102 145.9 76.3 71.9 5.0 1.8 3.2 -8.4 1.1

10 to 20 304.3 123.3 175.1 9.4 4.3 5.1 -5.6 2.1

20 to 30 414.0 147.2 260.5 10.5 5.3 5.2 -7.3 3.1

30 to 40 544.1 162.0 369.0 17.1 10.4 6.7 -9.0 4.9

40 to 50 721.1 168.3 527.1 29.9 18.9 11.0 -12.0 7.8

50 to 60 940.1 169.6 719.2 52.0 34.4 17.5 -12.9 12.3

60 to 70 1,203.7 175.5 938.0 83.7 56.7 27.0 -11.6 18.0

70 to 80 1,573.7 176.2 1,252.0 133.6 91.9 41.7 -15.2 27.1

80 to 90 2,164.9 163.4 1,743.0 231.3 160.5 70.8 -15.4 42.7

90 to 100 6,062.7 202.5 3,638.0 1,957.4 1,099.1 858.3 -32.0 296.8

Total2 13,913.7 1,573.8 9,792.5 2,530.4 1,472.7 1,057.7 -402.0 419.1

90 to 95 1,544.0 93.5 1,199.2 223.8 154.6 69.2 -9.4 36.9

95 to 99 2,053.3 89.7 1,417.7 490.9 345.8 145.0 -11.7 66.8

99 to 99.9 1,248.4 17.2 711.3 462.9 246.6 216.3 -8.0 65.0

Top .1 1,216.9 2.0 309.8 779.9 352.1 427.8 -2.9 128.2

0 to 102 1.0 4.8 0.7 0.2 0.1 0.3 2.1 0.3

10 to 20 2.2 7.8 1.8 0.4 0.3 0.5 1.4 0.5

20 to 30 3.0 9.4 2.7 0.4 0.4 0.5 1.8 0.7

30 to 40 3.9 10.3 3.8 0.7 0.7 0.6 2.2 1.2

40 to 50 5.2 10.7 5.4 1.2 1.3 1.0 3.0 1.9

50 to 60 6.8 10.8 7.3 2.1 2.3 1.7 3.2 2.9

60 to 70 8.7 11.2 9.6 3.3 3.9 2.6 2.9 4.3

70 to 80 11.3 11.2 12.8 5.3 6.2 3.9 3.8 6.5

80 to 90 15.6 10.4 17.8 9.1 10.9 6.7 3.8 10.2

90 to 100 43.6 12.9 37.2 77.4 74.6 81.1 8.0 70.8

Total2 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

90 to 95 11.1 5.9 12.2 8.8 10.5 6.5 2.3 8.8

95 to 99 14.8 5.7 14.5 19.4 23.5 13.7 2.9 15.9

99 to 99.9 9.0 1.1 7.3 18.3 16.7 20.5 2.0 15.5

Top .1 8.7 0.1 3.2 30.8 23.9 40.4 0.7 30.6

0 to 102 100.0 52.3 49.3 3.4 1.2 2.2 -5.8 0.8

10 to 20 100.0 40.5 57.5 3.1 1.4 1.7 -1.8 0.7

20 to 30 100.0 35.6 62.9 2.5 1.3 1.3 -1.8 0.7

30 to 40 100.0 29.8 67.8 3.1 1.9 1.2 -1.7 0.9

40 to 50 100.0 23.3 73.1 4.1 2.6 1.5 -1.7 1.1

50 to 60 100.0 18.0 76.5 5.5 3.7 1.9 -1.4 1.3

60 to 70 100.0 14.6 77.9 7.0 4.7 2.2 -1.0 1.5

70 to 80 100.0 11.2 79.6 8.5 5.8 2.6 -1.0 1.7

80 to 90 100.0 7.5 80.5 10.7 7.4 3.3 -0.7 2.0

90 to 100 100.0 3.3 60.0 32.3 18.1 14.2 -0.5 4.9

Total2 100.0 11.3 70.4 18.2 10.6 7.6 -2.9 3.0

90 to 95 100.0 6.1 77.7 14.5 10.0 4.5 -0.6 2.4

95 to 99 100.0 4.4 69.0 23.9 16.8 7.1 -0.6 3.3

99 to 99.9 100.0 1.4 57.0 37.1 19.8 17.3 -0.6 5.2

Top .1 100.0 0.2 25.5 64.1 28.9 35.2 -0.2 10.5

Distribution Table 2015 002

Distribution of Income by Source

(2015 Income Levels)

Transfer Income Labor Income Family Cash 

Income

Adjusted Family 

Cash Income 

Decile1

Positive Capital Income

Corporate 

Normal Capital Income Tax

Income

Supernormal 

Capital Income

Total Positive 

Capital Income

--- Billions of Dollars ---

Negative Capital 

Income2

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

 Families with negative incomes are excluded from the lowest income decile but included in the total line. Families with negative income have a 

significant share of negative capital income.

Note: 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 

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

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

U.S. Department of the Treasury

Office of Tax Analysis

July 24, 2015