U.S. Department of the Treasury

Office of Tax Analysis 

March 14, 2019

Distribution Table: 2020 002

Distribution of Income by Source

(Forecast, Pre-pandemic 2020 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 90.7 39.6 49.8 4.7 1.8 2.9 -3.8 0.4

10 to 20 307.0 123.4 176.9 10.9 5.0 5.9 -5.1 1.0

20 to 30 462.5 158.6 301.1 9.1 4.7 4.4 -7.9 1.6

30 to 40 617.5 176.8 434.7 14.4 8.1 6.3 -11.0 2.5

40 to 50 830.8 184.1 630.0 27.3 16.0 11.3 -14.7 4.2

50 to 60 1,104.2 208.8 846.6 55.7 35.4 20.3 -13.7 6.7

60 to 70 1,453.5 229.4 1,132.0 95.9 61.6 34.3 -14.0 10.4

70 to 80 1,930.3 216.9 1,563.6 150.9 97.6 53.2 -16.5 15.5

80 to 90 2,691.3 196.7 2,223.9 264.5 170.4 94.2 -18.9 25.1

90 to 100 7,798.8 212.3 4,815.1 2,627.6 1,448.6 1,178.9 -50.8 194.6

Total2 17,247.0 1,751.1 12,183.8 3,262.8 1,847.7 1,415.1 -213.1 262.5

90 to 95 1,910.0 95.7 1,553.2 250.1 158.2 91.9 -10.5 21.5

95 to 99 2,578.2 89.8 1,883.7 580.1 366.0 214.1 -16.9 41.5

99 to 99.9 1,708.7 23.7 945.3 703.8 376.0 327.8 -14.5 50.3

Top .1 1,601.9 3.0 432.8 1,093.6 548.5 545.1 -8.9 81.3

0 to 102 0.5 2.3 0.4 0.1 0.1 0.2 1.8 0.2

10 to 20 1.8 7.0 1.5 0.3 0.3 0.4 2.4 0.4

20 to 30 2.7 9.1 2.5 0.3 0.3 0.3 3.7 0.6

30 to 40 3.6 10.1 3.6 0.4 0.4 0.4 5.2 1.0

40 to 50 4.8 10.5 5.2 0.8 0.9 0.8 6.9 1.6

50 to 60 6.4 11.9 6.9 1.7 1.9 1.4 6.4 2.6

60 to 70 8.4 13.1 9.3 2.9 3.3 2.4 6.6 4.0

70 to 80 11.2 12.4 12.8 4.6 5.3 3.8 7.7 5.9

80 to 90 15.6 11.2 18.3 8.1 9.2 6.7 8.9 9.6

90 to 100 45.2 12.1 39.5 80.5 78.4 83.3 23.8 74.1

Total2 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

90 to 95 11.1 5.5 12.7 7.7 8.6 6.5 4.9 8.2

95 to 99 14.9 5.1 15.5 17.8 19.8 15.1 7.9 15.8

99 to 99.9 9.9 1.4 7.8 21.6 20.3 23.2 6.8 19.2

Top .1 9.3 0.2 3.6 33.5 29.7 38.5 4.2 31.0

0 to 102 100.0 43.6 54.9 5.2 2.0 3.2 -4.2 0.4

10 to 20 100.0 40.2 57.6 3.5 1.6 1.9 -1.7 0.3

20 to 30 100.0 34.3 65.1 2.0 1.0 1.0 -1.7 0.3

30 to 40 100.0 28.6 70.4 2.3 1.3 1.0 -1.8 0.4

40 to 50 100.0 22.2 75.8 3.3 1.9 1.4 -1.8 0.5

50 to 60 100.0 18.9 76.7 5.0 3.2 1.8 -1.2 0.6

60 to 70 100.0 15.8 77.9 6.6 4.2 2.4 -1.0 0.7

70 to 80 100.0 11.2 81.0 7.8 5.1 2.8 -0.9 0.8

80 to 90 100.0 7.3 82.6 9.8 6.3 3.5 -0.7 0.9

90 to 100 100.0 2.7 61.7 33.7 18.6 15.1 -0.7 2.5

Total2 100.0 10.2 70.6 18.9 10.7 8.2 -1.2 1.5

90 to 95 100.0 5.0 81.3 13.1 8.3 4.8 -0.5 1.1

95 to 99 100.0 3.5 73.1 22.5 14.2 8.3 -0.7 1.6

99 to 99.9 100.0 1.4 55.3 41.2 22.0 19.2 -0.8 2.9

Top .1 100.0 0.2 27.0 68.3 34.2 34.0 -0.6 5.1

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: For the average family (2 people), percentiles of adjusted family income begin at: $13,285 for 10 to 20; $23,079 for 20 to 30; $31,762 for 30 to 40; $42,704 for 40 

to 50; $57,096 for 50 to 60; $74,431 for 60 to 70; $95,837 for 70 to 80; $126,402 for 80 to 90; $182,373 for 90 to 95; $255,004 for 95 to 99; $591,208 for 99 to 99.9 and

$2,741,545 for Top .1.

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

--- Billions of Dollars ---

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