Top fractiles income shares (including capital gains) in the U.S.

(fractiles are defined by total income (including capital gains))

P90-100 P95-100 P99-100 P99.5-100 P99.9-100 P99.99-100

(1) (2) (3) (4) (5) (6)
1913 17.96 14.73 8.62 2.76
1914 18.16 15.08 8.60 2.73
1915 17.58 14.58 9.22 4.36
1916 19.31 16.37 10.51 4.78
1917 40.51 30.64 17.74 14.34 8.40 3.37
1918 40.11 29.49 15.96 12.43 6.72 2.45
1919 40.32 30.17 16.41 12.64 6.63 2.29
1920 39.01 28.32 14.83 11.14 5.36 1.66
1921 43.18 30.80 15.64 11.70 5.60 1.69
1922 43.72 31.94 17.06 13.06 6.64 2.27
1923 41.46 29.78 15.64 11.91 5.91 2.00
1924 44.41 32.11 17.42 13.40 6.79 2.32
1925 46.35 35.01 20.24 15.86 8.52 3.31
1926 45.71 34.61 19.91 15.55 8.46 3.36
1927 46.67 35.69 21.03 16.60 9.25 3.75
1928 49.29 38.56 23.94 19.40 11.54 5.02
1929 46.71 36.48 22.35 18.07 10.91 4.99
1930 43.87 32.06 17.22 13.20 7.07 2.84
1931 44.54 31.23 15.50 11.57 5.89 2.25
1932 46.37 32.67 15.56 11.62 5.97 1.99
1933 45.60 33.19 16.46 12.46 6.61 2.34
1934 45.78 33.71 16.40 12.30 6.13 2.07
1935 44.49 32.28 16.68 12.63 6.39 2.19
1936 46.59 34.64 19.29 14.86 7.57 2.54
1937 44.23 32.27 17.15 13.02 6.49 2.17
1938 44.07 31.34 15.75 11.78 5.88 2.19
1939 45.52 32.28 16.18 12.06 5.87 1.96
1940 45.29 32.22 16.48 12.33 6.01 2.04
1941 41.93 29.99 15.79 11.86 5.81 1.98
1942 36.13 25.80 13.43 10.07 4.81 1.55
1943 33.69 24.08 12.31 9.15 4.26 1.24
1944 32.51 22.77 11.28 8.26 3.76 1.16
1945 34.42 24.79 12.52 9.14 4.16 1.26
1946 36.70 26.77 13.28 9.61 4.39 1.47
1947 34.35 24.68 11.96 8.61 3.92 1.30
1948 35.01 25.06 12.24 8.90 4.06 1.31
1949 34.75 24.51 11.73 8.48 3.83 1.24
1950 35.56 25.53 12.82 9.37 4.39 1.22
1951 34.22 24.20 11.79 8.53 3.89 1.28
1952 33.21 23.07 10.79 7.74 3.43 1.09
1953 32.31 22.01 9.90 7.02 3.06 0.97
1954 33.64 23.30 10.77 7.71 3.49 1.17
1955 33.94 23.60 11.06 7.96 3.71 1.32
1956 33.46 23.13 10.67 7.70 3.49 1.20
1957 32.99 22.60 10.16 7.23 3.18 1.05
1958 33.56 22.93 10.21 7.27 3.22 1.08
1959 34.00 23.39 10.65 7.72 3.45 1.19
1960 33.48 22.57 10.03 7.13 3.25 1.17
Top fractiles income shares (including capital gains) in the U.S.
(fractiles are defined by total income (including capital gains))

P90-100 P95-100 P99-100 P99.5-100 P99.9-100 P99.99-100

(1) (2) (3) (4) (5) (6)
1961 34.25 23.50 10.64 7.66 3.65 1.38
1962 33.70 22.81 9.95 7.06 3.19 1.16
1963 33.78 22.84 9.92 7.00 3.15 1.15
1964 34.42 23.50 10.48 7.39 3.37 1.30
1965 34.78 23.88 10.89 7.73 3.66 1.49
1966 33.67 22.92 10.18 7.22 3.39 1.29
1967 34.44 23.70 10.74 7.67 3.68 1.42
1968 34.85 24.15 11.21 8.14 4.02 1.61
1969 33.93 23.08 10.35 7.45 3.69 1.56
1970 32.63 21.66 9.03 6.25 2.78 1.00
1971 33.34 22.26 9.40 6.56 2.99 1.11
1972 33.59 22.52 9.64 6.78 3.13 1.18
1973 33.33 22.21 9.16 6.30 2.76 0.94
1974 33.31 22.12 9.12 6.31 2.73 0.88
1975 33.43 21.98 8.87 6.07 2.56 0.85
1976 33.41 21.97 8.86 6.07 2.59 0.86
1977 33.58 22.12 9.03 6.22 2.71 0.92
1978 33.49 22.04 8.95 6.16 2.65 0.86
1979 34.21 22.93 9.96 7.11 3.44 1.37
1980 34.63 23.17 10.02 7.15 3.41 1.28
1981 34.54 23.04 10.02 7.23 3.57 1.37
1982 35.33 23.83 10.80 7.97 4.18 1.73
1983 36.38 24.85 11.56 8.63 4.62 1.88
1984 36.74 25.29 11.99 9.04 4.98 2.15
1985 37.56 26.12 12.67 9.63 5.32 2.24
1986 40.63 29.49 15.92 12.62 7.40 3.34
1987 38.25 26.54 12.66 9.45 4.90 1.91
1988 40.63 29.29 15.49 12.09 6.80 2.86
1989 40.08 28.55 14.49 11.08 6.00 2.45
1990 39.98 28.41 14.33 10.94 5.82 2.33
1991 39.55 27.72 13.36 9.99 5.12 1.96
1992 40.82 29.06 14.67 11.20 6.03 2.46
1993 40.68 28.83 14.24 10.78 5.73 2.32
1994 40.78 28.89 14.23 10.73 5.70 2.29
1995 42.11 30.22 15.23 11.57 6.21 2.46
1996 43.48 31.76 16.69 12.91 7.24 3.06
1997 44.64 33.14 18.02 14.16 8.19 3.53
1998 45.39 34.10 19.09 15.18 9.00 3.92
1999 46.47 35.22 20.04 16.04 9.62 4.21
2000 47.61 36.61 21.52 17.46 10.88 5.07
2001 44.82 33.35 18.22 14.32 8.37 3.70
2002 43.82 32.07 16.87 13.04 7.34 3.14
2003 44.53 32.77 17.53 13.67 7.87 3.49
2004 46.40 34.95 19.75 15.74 9.47 4.34
2005 48.33 37.16 21.92 17.77 10.98 5.13
2006 49.32 38.08 22.82 18.62 11.59 5.46
2007 49.74 38.67 23.50 19.31 12.28 6.04
2008 48.23 36.52 20.95 16.87 10.40 5.03
Top fractiles income shares (including capital gains) in the U.S.
(fractiles are defined by total income (including capital gains))

P90-100 P95-100 P99-100 P99.5-100 P99.9-100 P99.99-100

(1) (2) (3) (4) (5) (6)
2009 (estimated) 17.63 8.06

Notes: Computations by authors on tax return statistics. Taxpayers are ranked by gross income including capital gains (exc
Income to compute shares is defined as market income and includes capital gains.
The Table reports the percentage of total income accruing to each of the top groups. P90-100 denotes to top decile,
P90-95 denotes the bottom half of the top decile, etc.
Those series differ slightly from Table A2 in Piketty and Saez (2001) because of the difference in the denomina
The denominator we use includes all capital gains while the denominator in Piketty and Saez (2001) included o
Top fractiles income levels (including capital gains) in the U.S.
(fractiles are defined by total income (including capital gains)) (incomes are expressed in 2008 $)

P90-100 P95-100 P99-100 P99.9-100 P90 P95 P99 P99.5 P99.9 P99.99
(1) (2) (3) (5) (13) (14) (15) (16) (17) (18)
1913 262,249 1,258,179 75,103 123,162 389,362 1,637,723
1914 259,036 1,227,327 69,406 115,284 372,919 1,627,217
1915 253,182 1,327,919 58,509 111,328 410,289 2,081,751
1916 307,437 1,673,988 70,599 130,127 502,189 2,843,771
1917 65,212 98,657 285,543 1,352,529 25,328 35,854 88,111 143,169 492,386 2,265,336
1918 61,026 89,754 242,868 1,021,972 27,023 36,391 87,972 136,943 415,243 1,696,631
1919 60,845 91,059 247,674 1,000,568 25,822 36,597 93,130 145,023 456,347 1,630,495
1920 52,514 76,250 199,613 721,096 26,420 33,009 80,954 127,434 351,682 1,136,999
1921 50,764 72,428 183,842 658,574 25,451 32,200 76,329 117,734 325,366 1,039,999
1922 58,705 85,785 229,032 890,937 27,189 35,991 86,864 137,784 402,075 1,378,738
1923 61,964 89,004 233,779 882,719 29,642 40,703 89,480 143,649 409,015 1,367,747
1924 66,055 95,533 259,167 1,009,564 30,820 41,621 95,948 155,299 452,006 1,596,559
1925 71,589 108,137 312,655 1,316,427 31,589 42,231 107,414 177,765 531,408 2,110,329
1926 70,554 106,853 307,296 1,305,647 30,805 40,691 107,824 174,223 514,596 2,085,931
1927 73,237 112,019 329,945 1,452,216 31,552 41,969 110,849 180,462 551,277 2,403,533
1928 81,425 127,414 395,492 1,906,552 32,447 43,446 118,560 197,184 652,492 3,231,012
1929 79,567 124,293 380,767 1,859,074 31,580 42,614 117,168 189,223 594,192 3,066,286
1930 64,500 94,292 253,254 1,040,210 30,807 39,921 97,228 148,219 409,750 1,650,277
1931 58,547 82,099 203,710 774,622 30,051 37,914 86,182 128,026 323,036 1,220,723
1932 50,892 71,707 170,727 655,157 20,575 35,159 73,521 105,509 278,863 1,083,313
1933 49,407 71,912 178,335 716,032 20,094 32,752 72,483 106,425 289,753 1,169,314
1934 54,158 79,761 193,963 725,024 24,262 35,032 80,712 122,280 332,864 1,176,144
1935 57,567 83,541 215,761 827,046 26,695 39,101 86,647 132,881 370,344 1,349,875
1936 67,224 99,951 278,284 1,091,484 29,352 43,354 104,175 167,231 489,913 1,783,017
1937 65,337 95,332 253,323 959,334 30,767 41,857 100,176 156,793 438,719 1,550,107
1938 60,158 85,565 215,039 803,090 30,081 40,591 91,001 136,599 354,133 1,326,455
1939 66,003 93,611 234,551 851,411 33,948 45,567 99,803 150,348 394,370 1,389,105
1940 68,686 97,729 249,887 910,673 37,552 45,009 104,249 161,927 424,039 1,497,309
1941 74,339 106,346 279,863 1,029,438 38,771 48,904 113,752 179,651 479,548 1,730,994
1942 74,061 105,791 275,284 986,365 39,311 48,650 111,822 177,751 473,366 1,641,140
1943 80,368 114,899 293,644 1,016,914 40,465 53,737 122,467 196,370 513,364 1,570,495
1944 76,654 107,346 265,969 885,454 44,130 53,805 125,369 193,920 486,201 1,576,056
1945 80,968 116,640 294,388 978,294 42,978 55,052 139,543 221,370 533,958 1,666,437
1946 87,871 128,171 317,898 1,051,532 42,836 57,439 145,724 222,611 534,941 1,796,705
1947 78,115 112,249 271,886 891,094 38,895 50,800 126,048 190,365 449,205 1,485,879
1948 80,852 115,713 282,700 936,394 40,754 55,244 128,298 197,858 472,752 1,582,109
1949 78,694 110,985 265,557 867,615 41,189 55,300 121,943 184,848 438,704 1,443,328
1950 88,016 126,386 317,271 1,086,594 45,448 57,281 138,775 216,409 530,306 1,483,612
1951 87,002 123,067 299,700 989,179 45,627 58,110 139,467 208,440 497,393 1,669,452
1952 86,617 120,330 281,430 894,079 48,696 61,252 135,467 205,099 466,330 1,462,242
1953 87,569 119,333 268,392 828,105 49,970 62,706 133,717 198,673 436,219 1,313,632
1954 91,044 126,121 291,612 944,904 50,114 64,279 141,092 208,840 487,161 1,549,966
1955 99,039 137,719 322,687 1,084,122 54,861 70,795 152,557 227,709 536,736 1,774,467
1956 102,266 141,360 326,158 1,065,478 56,510 72,676 153,213 231,397 548,644 1,712,598
1957 100,442 137,650 309,376 969,238 57,226 73,515 150,717 222,876 515,136 1,561,408
1958 99,615 136,098 302,919 955,274 57,135 74,434 148,274 218,838 503,960 1,571,087
1959 108,077 148,685 338,419 1,096,491 60,117 81,881 162,126 254,640 575,896 1,793,296
1960 106,829 144,082 320,233 1,036,865 61,573 74,424 158,593 230,655 528,040 1,774,051
1961 111,952 153,615 347,759 1,193,317 62,760 81,807 164,586 240,392 580,422 2,102,234
1962 112,672 152,493 332,654 1,067,939 65,643 83,180 165,430 241,830 552,596 1,801,326
1963 116,047 156,932 340,621 1,080,581 68,054 86,941 171,389 248,054 562,408 1,796,611
1964 124,568 170,090 379,211 1,220,410 71,876 89,692 193,627 270,848 579,974 2,113,530
1965 132,006 181,239 413,387 1,387,257 75,813 94,525 207,025 287,931 603,183 2,428,500
1966 132,848 180,855 401,450 1,335,615 76,462 97,402 198,749 287,846 627,986 2,307,352
1967 140,806 193,784 438,940 1,503,122 78,630 102,002 213,848 306,979 695,139 2,659,149
Top fractiles income levels (including capital gains) in the U.S.
(fractiles are defined by total income (including capital gains)) (incomes are expressed in 2008 $)

P90-100 P95-100 P99-100 P99.9-100 P90 P95 P99 P99.5 P99.9 P99.99
(1) (2) (3) (5) (13) (14) (15) (16) (17) (18)
1968 148,702 206,116 478,481 1,716,661 82,089 106,530 225,625 325,464 771,115 3,045,018
1969 144,643 196,818 441,292 1,574,650 83,302 106,445 212,688 304,858 682,652 2,818,090
1970 137,019 181,948 379,021 1,165,520 82,945 105,161 201,360 280,609 586,633 1,981,487
1971 140,979 188,250 397,477 1,263,485 84,176 107,798 208,640 289,668 615,470 2,178,134
1972 148,955 199,741 427,437 1,386,321 88,561 113,309 220,680 311,426 668,686 2,388,319
1973 150,155 200,133 412,745 1,243,347 89,933 115,829 225,401 307,951 642,783 2,136,668
1974 144,065 191,326 394,558 1,180,001 87,203 113,064 212,507 295,004 639,349 1,999,068
1975 136,893 180,008 363,298 1,050,058 84,327 107,319 200,292 275,151 555,268 1,733,750
1976 140,867 185,283 373,561 1,093,904 86,806 110,623 205,412 280,229 573,857 1,804,749
1977 143,120 188,573 384,619 1,154,025 87,765 112,237 208,627 285,253 591,221 1,928,776
1978 145,426 191,400 388,711 1,149,983 89,365 113,919 211,579 290,385 605,245 1,893,045
1979 150,238 201,399 437,278 1,510,302 89,343 114,642 216,920 305,618 683,758 2,725,781
1980 147,540 197,394 426,906 1,452,488 88,203 112,722 213,428 300,159 685,798 2,602,031
1981 145,519 194,087 421,979 1,502,302 87,002 111,029 204,274 286,629 689,581 2,701,428
1982 146,217 197,241 446,768 1,728,080 86,119 109,270 204,005 288,662 725,025 3,245,370
1983 151,379 206,807 480,794 1,922,669 86,666 111,467 211,796 303,841 795,435 3,492,518
1984 158,194 217,782 516,297 2,145,012 88,946 115,526 221,810 315,714 824,716 4,066,507
1985 166,221 231,155 560,649 2,353,428 91,062 119,673 235,925 335,940 947,202 4,345,789
1986 192,666 279,665 754,800 3,508,141 94,794 127,939 268,778 433,682 1,211,746 6,563,978
1987 172,797 239,809 572,083 2,213,409 94,696 122,535 247,965 359,577 905,358 3,678,246
1988 192,833 278,027 735,346 3,226,963 95,884 125,869 269,845 411,738 1,172,739 5,433,955
1989 188,616 268,662 681,656 2,823,005 96,452 127,448 269,085 407,428 1,083,940 4,689,136
1990 184,625 262,383 661,804 2,690,008 94,917 124,803 261,606 396,763 1,055,938 4,451,488
1991 176,541 247,524 596,453 2,286,951 94,978 125,996 253,791 379,362 954,575 3,843,208
1992 184,287 262,415 662,290 2,722,818 94,813 124,843 264,170 400,810 1,048,937 4,624,492
1993 182,036 258,014 637,001 2,564,081 94,827 125,054 264,924 389,089 1,003,096 4,290,939
1994 185,293 262,548 646,630 2,591,619 96,242 127,931 271,619 397,127 1,023,215 4,394,948
1995 197,744 283,830 715,304 2,913,994 98,764 131,954 285,015 423,273 1,116,971 4,993,434
1996 212,240 310,004 814,471 3,533,752 97,924 133,492 303,357 458,437 1,252,143 6,037,767
1997 230,506 342,227 930,150 4,226,076 101,813 139,437 326,892 498,898 1,439,179 7,244,597
1998 248,624 373,502 1,045,522 4,927,449 105,621 146,158 345,774 540,920 1,610,733 8,514,876
1999 266,579 404,060 1,149,867 5,519,867 109,640 152,087 371,153 580,567 1,779,225 9,538,622
2000 280,049 430,670 1,265,975 6,398,408 112,496 159,448 392,204 603,760 1,934,849 10,942,447
2001 245,394 365,208 997,496 4,581,803 109,441 152,508 353,045 532,870 1,543,354 7,605,602
2002 227,544 333,049 875,749 3,811,962 106,313 146,573 329,831 495,154 1,355,213 6,359,719
2003 229,881 338,314 904,924 4,061,522 105,624 145,773 329,995 496,894 1,382,124 6,681,787
2004 251,797 379,332 1,071,952 5,136,448 107,388 150,112 358,375 547,093 1,642,881 8,579,320
2005 273,809 421,007 1,241,527 6,222,365 109,442 154,539 386,555 602,090 1,900,155 10,571,740
2006 286,742 442,823 1,326,910 6,737,164 111,448 157,870 401,917 632,896 2,039,464 11,193,634
2007 299,859 466,222 1,416,885 7,400,017 113,839 161,328 414,225 656,367 2,131,875 11,917,298
2008 261,951 396,717 1,137,684 5,648,768 109,062 152,726 368,238 558,726 1,695,136 9,141,190
2009 (est.) 956,720 4,372,579 340,000 1,400,000

From
Piketty
and
Saez
table
A6
and
Steve
Kaplan
Calculations
Table 1.1 Selected Income and Tax Items, by Size and Accumulated Size of
Adjusted Gross Income, Tax Year 2009
(All figures are estimates based on samplesmoney amounts are in thousands of dollars except as indicated)

All returns Taxable returns

Adjusted gross Adjusted gross Taxable income Income tax after credits Total income tax
Size and accumulated size Number income less deficit Number income less deficit
Percent Percent Percent of
of adjusted gross income of of Average
of total of total Number of Percent of Number of Percent of
returns Percent Average returns Percent Amount Amount Amount Taxable Adjusted gross total income
Amount Amount returns total returns total Total
of total (dollars) of total income income less deficit tax (dollars)

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20)

Size of Adjusted Gross Income

All returns 140,494,127 100.0 7,626,430,723 100.0 54,283 81,890,189 100.0 6,777,684,912 100.0 81,865,180 4,861,134,463 100.0 81,890,189 865,948,271 100.0 865,948,695 100.0 17.8 12.8 10,575
No adjusted gross income 2,511,925 1.8 -198,958,452 [1] -79,206 3,820 [2] -5,022,618 [1] 0 0 [1] 3,820 85,376 [2] 85,376 [2] [1] [1] 22,350
$1 under $5,000 10,447,635 7.4 27,218,608 0.4 2,605 306,587 0.4 830,784 [2] 305,868 338,359 [2] 306,587 40,278 [2] 40,278 [2] 11.9 4.8 131
$5,000 under $10,000 12,220,335 8.7 92,407,278 1.2 7,562 1,899,332 2.3 14,394,215 0.2 1,899,255 3,721,348 0.1 1,899,332 379,851 [2] 379,851 [2] 10.2 2.6 200
$10,000 under $15,000 12,444,512 8.9 155,465,805 2.0 12,493 2,883,906 3.5 37,631,534 0.6 2,883,614 12,407,258 0.3 2,883,906 848,075 0.1 848,075 0.1 6.8 2.3 294
$15,000 under $20,000 11,400,228 8.1 199,017,560 2.6 17,457 4,868,050 5.9 85,257,126 1.3 4,867,025 38,082,778 0.8 4,868,050 2,516,274 0.3 2,516,274 0.3 6.6 3.0 517
$20,000 under $25,000 10,033,887 7.1 225,167,737 3.0 22,441 4,639,085 5.7 104,534,890 1.5 4,636,559 53,814,808 1.1 4,639,085 4,669,410 0.5 4,669,410 0.5 8.7 4.5 1,007
$25,000 under $30,000 8,662,392 6.2 237,994,230 3.1 27,474 4,603,763 5.6 126,758,904 1.9 4,603,705 70,403,722 1.4 4,603,763 6,827,564 0.8 6,827,564 0.8 9.7 5.4 1,483
$30,000 under $40,000 14,371,647 10.2 499,879,773 6.6 34,782 9,589,845 11.7 334,967,281 4.9 9,587,862 202,334,691 4.2 9,589,845 20,151,883 2.3 20,151,883 2.3 10.0 6.0 2,101
$40,000 under $50,000 10,796,412 7.7 483,088,798 6.3 44,745 8,381,017 10.2 375,777,732 5.5 8,380,653 238,763,777 4.9 8,381,017 25,404,274 2.9 25,404,305 2.9 10.6 6.8 3,031
$50,000 under $75,000 18,694,893 13.3 1,149,068,817 15.1 61,464 16,449,394 20.1 1,015,872,390 15.0 16,448,878 669,393,075 13.8 16,449,394 77,962,073 9.0 77,962,073 9.0 11.6 7.7 4,740
$75,000 under $100,000 11,463,725 8.2 990,337,913 13.0 86,389 10,987,101 13.4 950,450,965 14.0 10,983,153 652,794,095 13.4 10,987,101 80,492,622 9.3 80,492,622 9.3 12.3 8.5 7,326
$100,000 under $200,000 13,522,048 9.6 1,801,446,897 23.6 133,223 13,374,553 16.3 1,783,386,440 26.3 13,370,297 1,299,639,179 26.7 13,374,553 212,290,589 24.5 212,290,589 24.5 16.3 11.9 15,873
$200,000 under $500,000 3,195,039 2.3 905,347,402 11.9 283,360 3,178,420 3.9 900,644,158 13.3 3,175,119 716,372,061 14.7 3,178,420 176,322,148 20.4 176,322,148 20.4 24.6 19.6 55,475
$500,000 under $1,000,000 492,568 0.4 332,037,478 4.4 674,095 489,904 0.6 330,211,356 4.9 488,542 279,531,278 5.8 489,904 80,458,186 9.3 80,458,186 9.3 28.8 24.4 164,233
$1,000,000 under $1,500,000 108,096 0.1 130,149,237 1.7 1,204,015 107,416 0.1 129,322,909 1.9 107,069 111,233,270 2.3 107,416 32,755,871 3.8 32,755,871 3.8 29.4 25.3 304,944
$1,500,000 under $2,000,000 44,273 [2] 76,148,200 1.0 1,719,969 44,015 0.1 75,707,933 1.1 43,859 65,463,554 1.3 44,015 19,393,235 2.2 19,393,235 2.2 29.6 25.6 440,605
$2,000,000 under $5,000,000 61,918 [2] 182,986,391 2.4 2,955,302 61,535 0.1 181,799,852 2.7 61,354 158,056,386 3.3 61,535 46,943,489 5.4 46,943,630 5.4 29.7 25.8 762,877
$5,000,000 under $10,000,000 14,322 [2] 97,493,167 1.3 6,807,231 14,236 [2] 96,926,824 1.4 14,187 84,462,502 1.7 14,236 24,617,005 2.8 24,617,005 2.8 29.1 25.4 1,729,208
$10,000,000 or more 8,274 [2] 240,133,885 3.1 29,022,708 8,211 [2] 238,232,237 3.5 8,180 204,322,325 4.2 8,211 53,790,072 6.2 53,790,324 6.2 26.3 22.6 6,551,008
Accumulated from Smallest Size of Adjusted Gross Income
No adjusted gross income 2,511,925 1.8 -198,958,452 [1] -79,206 3,820 [2] -5,022,618 [1] 0 0 [1] 3,820 85,376 [2] 85,376 [2] [1] [1] 22,350
$1 under $5,000 10,447,635 7.4 27,218,608 0.4 2,605 306,587 0.4 830,784 [2] 305,868 338,359 [2] 306,587 40,278 [2] 40,278 [2] 11.9 4.8 131
$1 under $10,000 22,667,970 16.1 119,625,886 1.6 5,277 2,205,919 2.7 15,224,999 0.2 2,205,123 4,059,708 0.1 2,205,919 420,129 [2] 420,129 [2] 10.3 2.8 190
$1 under $15,000 35,112,482 25.0 275,091,691 3.6 7,835 5,089,825 6.2 52,856,533 0.8 5,088,737 16,466,966 0.3 5,089,825 1,268,204 0.1 1,268,204 0.1 7.7 2.4 249
$1 under $20,000 46,512,710 33.1 474,109,251 6.2 10,193 9,957,875 12.2 138,113,659 2.0 9,955,762 54,549,743 1.1 9,957,875 3,784,478 0.4 3,784,478 0.4 6.9 2.7 380
$1 under $25,000 56,546,596 40.2 699,276,988 9.2 12,366 14,596,960 17.8 242,648,549 3.6 14,592,321 108,364,551 2.2 14,596,960 8,453,887 1.0 8,453,887 1.0 7.8 3.5 579
$1 under $30,000 65,208,989 46.4 937,271,218 12.3 14,373 19,200,723 23.4 369,407,453 5.5 19,196,026 178,768,272 3.7 19,200,723 15,281,451 1.8 15,281,451 1.8 8.5 4.1 796
$1 under $40,000 79,580,636 56.6 1,437,150,991 18.8 18,059 28,790,568 35.2 704,374,734 10.4 28,783,888 381,102,963 7.8 28,790,568 35,433,334 4.1 35,433,334 4.1 9.3 5.0 1,231
$1 under $50,000 90,377,048 64.3 1,920,239,789 25.2 21,247 37,171,584 45.4 1,080,152,466 15.9 37,164,541 619,866,740 12.8 37,171,584 60,837,608 7.0 60,837,638 7.0 9.8 5.6 1,637
$1 under $75,000 109,071,941 77.6 3,069,308,606 40.2 28,140 53,620,978 65.5 2,096,024,856 30.9 53,613,419 1,289,259,814 26.5 53,620,978 138,799,681 16.0 138,799,712 16.0 10.8 6.6 2,589
$1 under $100,000 120,535,665 85.8 4,059,646,519 53.2 33,680 64,608,079 78.9 3,046,475,821 44.9 64,596,572 1,942,053,909 40.0 64,608,079 219,292,303 25.3 219,292,333 25.3 11.3 7.2 3,394
$1 under $200,000 134,057,713 95.4 5,861,093,416 76.9 43,721 77,982,632 95.2 4,829,862,262 71.3 77,966,869 3,241,693,088 66.7 77,982,632 431,582,892 49.8 431,582,922 49.8 13.3 8.9 5,534
$1 under $500,000 137,252,752 97.7 6,766,440,818 88.7 49,299 81,161,052 99.1 5,730,506,419 84.5 81,141,988 3,958,065,149 81.4 81,161,052 607,905,040 70.2 607,905,070 70.2 15.4 10.6 7,490
$1 under $1,000,000 137,745,320 98.0 7,098,478,296 93.1 51,533 81,650,956 99.7 6,060,717,775 89.4 81,630,530 4,237,596,427 87.2 81,650,956 688,363,225 79.5 688,363,255 79.5 16.2 11.4 8,431
$1 under $1,500,000 137,853,416 98.1 7,228,627,532 94.8 52,437 81,758,371 99.8 6,190,040,684 91.3 81,737,599 4,348,829,697 89.5 81,758,371 721,119,096 83.3 721,119,126 83.3 16.6 11.6 8,820
$1 under $2,000,000 137,897,689 98.2 7,304,775,732 95.8 52,972 81,802,386 99.9 6,265,748,617 92.4 81,781,458 4,414,293,251 90.8 81,802,386 740,512,331 85.5 740,512,361 85.5 16.8 11.8 9,052
$1 under $5,000,000 137,959,607 98.2 7,487,762,123 98.2 54,275 81,863,922 100.0 6,447,548,469 95.1 81,842,812 4,572,349,636 94.1 81,863,922 787,455,819 90.9 787,455,991 90.9 17.2 12.2 9,619
$1 under $10,000,000 137,973,929 98.2 7,585,255,290 99.5 54,976 81,878,158 100.0 6,544,475,294 96.5 81,857,000 4,656,812,138 95.8 81,878,158 812,072,824 93.8 812,072,996 93.8 17.4 12.4 9,918
$1 or more 137,982,203 98.2 7,825,389,175 102.6 56,713 81,886,369 100.0 6,782,707,530 100.0 81,865,180 4,861,134,463 100.0 81,886,369 865,862,896 100.0 865,863,319 100.0 17.8 12.8 10,574
All returns 140,494,127 100.0 7,626,430,723 100.0 54,283 81,890,189 100.0 6,777,684,912 100.0 81,865,180 4,861,134,463 100.0 81,890,189 865,948,271 100.0 865,948,695 100.0 17.8 12.8 10,575
Accumulated from Largest Size of Adjusted Gross Income
$10,000,000 or more 8,274 [2] 240,133,885 3.1 29,022,708 8,211 [2] 238,232,237 3.5 8,180 204,322,325 4.2 8,211 53,790,072 6.2 53,790,324 6.2 26.3 22.6 6,551,008
$5,000,000 or more 22,596 [2] 337,627,052 4.4 14,941,895 22,447 [2] 335,159,061 4.9 22,367 288,784,827 5.9 22,447 78,407,077 9.1 78,407,328 9.1 27.2 23.4 3,492,998
$2,000,000 or more 84,514 0.1 520,613,443 6.8 6,160,085 83,983 0.1 516,958,913 7.6 83,722 446,841,212 9.2 83,983 125,350,565 14.5 125,350,958 14.5 28.1 24.2 1,492,575
$1,500,000 or more 128,787 0.1 596,761,643 7.8 4,633,710 127,998 0.2 592,666,847 8.7 127,581 512,304,766 10.5 127,998 144,743,800 16.7 144,744,193 16.7 28.3 24.4 1,130,832
$1,000,000 or more 236,883 0.2 726,910,879 9.5 3,068,649 235,413 0.3 721,989,755 10.6 234,650 623,538,036 12.8 235,413 177,499,671 20.5 177,500,064 20.5 28.5 24.6 753,994
$500,000 or more 729,451 0.5 1,058,948,357 13.9 1,451,706 725,317 0.9 1,052,201,111 15.5 723,192 903,069,314 18.6 725,317 257,957,856 29.8 257,958,249 29.8 28.6 24.5 355,649
$200,000 or more 3,924,490 2.8 1,964,295,759 25.8 500,523 3,903,737 4.8 1,952,845,269 28.8 3,898,311 1,619,441,375 33.3 3,903,737 434,280,004 50.2 434,280,397 50.2 26.8 22.2 111,247
$100,000 or more 17,446,537 12.4 3,765,742,656 49.4 215,845 17,278,291 21.1 3,736,231,709 55.1 17,268,608 2,919,080,554 60.0 17,278,291 646,570,593 74.7 646,570,986 74.7 22.1 17.3 37,421
$75,000 or more 28,910,262 20.6 4,756,080,569 62.4 164,512 28,265,391 34.5 4,686,682,674 69.1 28,251,761 3,571,874,649 73.5 28,265,391 727,063,215 84.0 727,063,608 84.0 20.4 15.5 25,723
$50,000 or more 47,605,155 33.9 5,905,149,386 77.4 124,044 44,714,785 54.6 5,702,555,065 84.1 44,700,639 4,241,267,723 87.2 44,714,785 805,025,288 93.0 805,025,681 93.0 19.0 14.1 18,004
$40,000 or more 58,401,567 41.6 6,388,238,185 83.8 109,385 53,095,801 64.8 6,078,332,796 89.6 53,081,292 4,480,031,500 92.2 53,095,801 830,429,562 95.9 830,429,985 95.9 18.5 13.7 15,640
$30,000 or more 72,773,214 51.8 6,888,117,957 90.3 94,652 62,685,646 76.5 6,413,300,077 94.6 62,669,153 4,682,366,191 96.3 62,685,646 850,581,445 98.2 850,581,868 98.2 18.2 13.3 13,569
$25,000 or more 81,435,606 58.0 7,126,112,187 93.4 87,506 67,289,409 82.2 6,540,058,982 96.4 67,272,858 4,752,769,912 97.8 67,289,409 857,409,009 99.0 857,409,432 99.0 18.0 13.1 12,742
$20,000 or more 91,469,493 65.1 7,351,279,924 96.4 80,369 71,928,494 87.8 6,644,593,872 98.0 71,909,418 4,806,584,720 98.9 71,928,494 862,078,418 99.6 862,078,842 99.6 17.9 13.0 11,985
$15,000 or more 102,869,721 73.2 7,550,297,484 99.0 73,397 76,796,544 93.8 6,729,850,997 99.2 76,776,443 4,844,667,497 99.7 76,796,544 864,594,692 99.8 864,595,115 99.8 17.8 12.8 11,258
$10,000 or more 115,314,233 82.1 7,705,763,290 101.0 66,824 79,680,450 97.3 6,767,482,532 99.8 79,660,057 4,857,074,755 99.9 79,680,450 865,442,767 99.9 865,443,190 99.9 17.8 12.8 10,861
$5,000 or more 127,534,568 90.8 7,798,170,567 102.3 61,146 81,579,782 99.6 6,781,876,746 100.0 81,559,312 4,860,796,104 100.0 81,579,782 865,822,618 100.0 865,823,041 100.0 17.8 12.8 10,613
$1 or more 137,982,203 98.2 7,825,389,175 102.6 56,713 81,886,369 100.0 6,782,707,530 100.0 81,865,180 4,861,134,463 100.0 81,886,369 865,862,896 100.0 865,863,319 100.0 17.8 12.8 10,574
All returns 140,494,127 100.0 7,626,430,723 100.0 54,283 81,890,189 100.0 6,777,684,912 100.0 81,865,180 4,861,134,463 100.0 81,890,189 865,948,271 100.0 865,948,695 100.0 17.8 12.8 10,575

[1] Percentage not computed.

[2] Less than 0.05 percent.

NOTE: Detail may not add to totals because of rounding.

Source: IRS, Statistics of Income Division, July 2011