Summary of Federal Income Tax Data, 2009
Income Group
|
Number of Returns with Positive AGI
|
AGI ($ millions)
|
Income Taxes Paid ($ millions)
|
Group’s Share of Total AGI
|
Group’s Share of Income Taxes
|
Income Split Point
|
Average Tax Rate
|
All Taxpayers |
137,982,203 |
$7,825,389 |
$865,863 |
100.0% |
100.0% |
– |
11.06% |
Top 1% |
1,379,822 |
$1,324,572 |
$318,043 |
16.9% |
36.7% |
$343,927 |
24.01% |
1-5% |
5,519,288 |
$1,157,918 |
$189,864 |
14.8% |
22.0% |
|
16.40% |
Top 5% |
6,899,110 |
$2,482,490 |
$507,907 |
31.7% |
58.7% |
$154,643 |
20.46% |
5-10% |
6,899,110 |
$897,241 |
$102,249 |
11.5% |
11.8% |
|
11.40% |
Top 10% |
13,798,220 |
$3,379,731 |
$610,156 |
43.2% |
70.5% |
$112,124.00 |
18.05% |
10-25% |
20,697,331 |
$1,770,140 |
$145,747 |
22.6% |
17.0% |
|
8.23% |
Top 25% |
34,495,551 |
$5,149,871 |
$755,903 |
65.8% |
87.3% |
$66,193.00 |
14.68% |
25-50% |
34,495,551 |
$1,620,303 |
$90,449 |
20.7% |
11.0% |
|
5.58% |
Top 50% |
68,991,102 |
$6,770,174 |
$846,352 |
86.5% |
97.7% |
> $32,396 |
12.50% |
Bottom 50% |
68,991,102 |
$1,055,215 |
$19,511 |
13.5% |
2.3% |
< $32,396 |
1.85% |
Source: Internal Revenue Service |
Number of Federal Individual Income Tax Returns Filed 1980-2009 (In thousands)
Year
|
Total
|
Top 0.1%
|
Top 1%
|
Top 5%
|
Between 5% & 10%
|
Top 10%
|
Between 10% & 25%
|
Top 25%
|
Between 25% & 50%
|
Top 50%
|
Bottom 50%
|
1980 |
93,239 |
|
932 |
4,662 |
4,662 |
9,324 |
13,986 |
23,310 |
23,310 |
46,619 |
46,619 |
1981 |
94,587 |
|
946 |
4,729 |
4,729 |
9,459 |
14,188 |
23,647 |
23,647 |
47,293 |
47,293 |
1982 |
94,426 |
|
944 |
4,721 |
4,721 |
9,443 |
14,164 |
23,607 |
23,607 |
47,213 |
47,213 |
1983 |
95,331 |
|
953 |
4,767 |
4,767 |
9,533 |
14,300 |
23,833 |
23,833 |
47,665 |
47,665 |
1984 |
98,436 |
|
984 |
4,922 |
4,922 |
9,844 |
14,765 |
24,609 |
24,609 |
49,218 |
49,219 |
1985 |
100,625 |
|
1,006 |
5,031 |
5,031 |
10,063 |
15,094 |
25,156 |
25,156 |
50,313 |
50,313 |
1986 |
102,088 |
|
1,021 |
5,104 |
5,104 |
10,209 |
15,313 |
25,522 |
25,522 |
51,044 |
51,044 |
Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line not strictly comparable
|
1987 |
106,155 |
|
1,062 |
5,308 |
5,308 |
10,615 |
15,923 |
26,539 |
26,539 |
53,077 |
53,077 |
1988 |
108,873 |
|
1,089 |
5,444 |
5,444 |
10,887 |
16,331 |
27,218 |
27,218 |
54,436 |
54,436 |
1989 |
111,313 |
|
1,113 |
5,566 |
5,566 |
11,131 |
16,697 |
27,828 |
27,828 |
55,656 |
55,656 |
1990 |
112,812 |
|
1,128 |
5,641 |
5,641 |
11,281 |
16,922 |
28,203 |
28,203 |
56,406 |
56,406 |
1991 |
113,804 |
|
1,138 |
5,690 |
5,690 |
11,380 |
17,071 |
28,451 |
28,451 |
56,902 |
56,902 |
1992 |
112,653 |
|
1,127 |
5,633 |
5,633 |
11,265 |
16,898 |
28,163 |
28,163 |
56,326 |
56,326 |
1993 |
113,681 |
|
1,137 |
5,684 |
5,684 |
11,368 |
17,052 |
28,420 |
28,420 |
56,841 |
56,841 |
1994 |
114,990 |
|
1,150 |
5,749 |
5,749 |
11,499 |
17,248 |
28,747 |
28,747 |
57,495 |
57,495 |
1995 |
117,274 |
|
1,173 |
5,864 |
5,864 |
11,727 |
17,591 |
29,319 |
29,319 |
58,637 |
58,637 |
1996 |
119,442 |
|
1,194 |
5,972 |
5,972 |
11,944 |
17,916 |
29,860 |
29,860 |
59,721 |
59,721 |
1997 |
121,503 |
|
1,215 |
6,075 |
6,075 |
12,150 |
18,225 |
30,376 |
30,376 |
60,752 |
60,752 |
1998 |
123,776 |
|
1,238 |
6,189 |
6,189 |
12,378 |
18,566 |
30,944 |
30,944 |
61,888 |
61,888 |
1999 |
126,009 |
|
1,260 |
6,300 |
6,300 |
12,601 |
18,901 |
31,502 |
31,502 |
63,004 |
63,004 |
2000 |
128,227 |
|
1,282 |
6,411 |
6,411 |
12,823 |
19,234 |
32,057 |
32,057 |
64,114 |
64,114 |
2001 |
128,817 |
129 |
1,288 |
6,441 |
6,441 |
12,882 |
19,323 |
32,204 |
32,204 |
64,409 |
64,409 |
2002 |
128,324 |
128 |
1,283 |
6,416 |
6,416 |
12,832 |
19,249 |
32,081 |
32,081 |
64,162 |
64,162 |
2003 |
128,610 |
129 |
1,286 |
6,430 |
6,430 |
12,861 |
19,291 |
32,152 |
32,152 |
64,305 |
64,305 |
2004 |
130,371 |
130 |
1,304 |
6,519 |
6,519 |
13,037 |
19,556 |
32,593 |
32,593 |
65,186 |
65,186 |
2005 |
132,612 |
133 |
1,326 |
6,631 |
6,631 |
13,261 |
19,892 |
33,153 |
33,153 |
66,306 |
66,306 |
2006 |
135,719 |
136 |
1,357 |
6,786 |
6,786 |
13,572 |
20,358 |
33,930 |
33,930 |
67,860 |
67,860 |
2007 |
141,071 |
141 |
1,411 |
7,054 |
7,054 |
14,107 |
21,161 |
35,268 |
35,268 |
70,535 |
70,535 |
2008 |
139,961 |
140 |
1,400 |
6,998 |
6,998 |
13,996 |
20,994 |
34,990 |
34,990 |
69,980 |
69,980 |
2009 |
137,982 |
138 |
1,380 |
6,899 |
6,899 |
13,798 |
20,698 |
34,496 |
34,495 |
68,991 |
68,991 |
Source: Internal Revenue Service |
Adjusted Gross Income of Taxpayers in Various Income Brackets, 1980-2009 ($Billions)
Year
|
Total
|
Top 0.1%
|
Top 1%
|
Top 5%
|
Between 5% & 10%
|
Top 10%
|
Between 10% & 25%
|
Top 25%
|
Between 25% & 50%
|
Top 50%
|
Bottom 50%
|
1980 |
$1,627 |
|
$138 |
$342 |
$181 |
$523 |
$400 |
$922 |
$417 |
$1,339 |
$288 |
1981 |
$1,791 |
|
$149 |
$372 |
$201 |
$573 |
$442 |
$1,015 |
$458 |
$1,473 |
$318 |
1982 |
$1,876 |
|
$167 |
$398 |
$207 |
$605 |
$460 |
$1,065 |
$478 |
$1,544 |
$332 |
1983 |
$1,970 |
|
$183 |
$428 |
$217 |
$646 |
$481 |
$1,127 |
$498 |
$1,625 |
$344 |
1984 |
$2,173 |
|
$210 |
$482 |
$240 |
$723 |
$528 |
$1,251 |
$543 |
$1,794 |
$379 |
1985 |
$2,344 |
|
$235 |
$531 |
$260 |
$791 |
$567 |
$1,359 |
$580 |
$1,939 |
$405 |
1986 |
$2,524 |
|
$285 |
$608 |
$278 |
$887 |
$604 |
$1,490 |
$613 |
$2,104 |
$421 |
Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line not strictly comparable
|
1987 |
$2,814 |
|
$347 |
$722 |
$316 |
$1,038 |
$671 |
$1,709 |
$664 |
$2,374 |
$440 |
1988 |
$3,124 |
|
$474 |
$891 |
$342 |
$1,233 |
$718 |
$1,951 |
$707 |
$2,658 |
$466 |
1989 |
$3,299 |
|
$468 |
$918 |
$368 |
$1,287 |
$768 |
$2,054 |
$751 |
$2,805 |
$494 |
1990 |
$3,451 |
|
$483 |
$953 |
$385 |
$1,338 |
$806 |
$2,144 |
$788 |
$2,933 |
$519 |
1991 |
$3,516 |
|
$457 |
$943 |
$400 |
$1,343 |
$832 |
$2,175 |
$809 |
$2,984 |
$532 |
1992 |
$3,681 |
|
$524 |
$1,031 |
$413 |
$1,444 |
$856 |
$2,299 |
$832 |
$3,131 |
$549 |
1993 |
$3,776 |
|
$521 |
$1,048 |
$426 |
$1,474 |
$883 |
$2,358 |
$854 |
$3,212 |
$563 |
1994 |
$3,961 |
|
$547 |
$1,103 |
$449 |
$1,552 |
$929 |
$2,481 |
$890 |
$3,371 |
$590 |
1995 |
$4,245 |
|
$620 |
$1,223 |
$482 |
$1,705 |
$985 |
$2,690 |
$938 |
$3,628 |
$617 |
1996 |
$4,591 |
|
$737 |
$1,394 |
$515 |
$1,909 |
$1,043 |
$2,953 |
$992 |
$3,944 |
$646 |
1997 |
$5,023 |
|
$873 |
$1,597 |
$554 |
$2,151 |
$1,116 |
$3,268 |
$1,060 |
$4,328 |
$695 |
1998 |
$5,469 |
|
$1,010 |
$1,797 |
$597 |
$2,394 |
$1,196 |
$3,590 |
$1,132 |
$4,721 |
$748 |
1999 |
$5,909 |
|
$1,153 |
$2,012 |
$641 |
$2,653 |
$1,274 |
$3,927 |
$1,199 |
$5,126 |
$783 |
2000 |
$6,424 |
|
$1,337 |
$2,267 |
$688 |
$2,955 |
$1,358 |
$4,314 |
$1,276 |
$5,590 |
$834 |
2001 |
$6,241 |
$506 |
$1,094 |
$1,996 |
$694 |
$2,691 |
$1,380 |
$4,071 |
$1,308 |
$5,379 |
$862 |
2002 |
$6,114 |
$432 |
$986 |
$1,868 |
$686 |
$2,553 |
$1,382 |
$3,936 |
$1,309 |
$5,244 |
$870 |
2003 |
$6,288 |
$476 |
$1,055 |
$1,961 |
$703 |
$2,663 |
$1,415 |
$4,078 |
$1,330 |
$5,408 |
$880 |
2004 |
$6,875 |
$629 |
$1,306 |
$2,300 |
$750 |
$3,049 |
$1,497 |
$4,546 |
$1,406 |
$5,953 |
$922 |
2005 |
$7,508 |
$799 |
$1,592 |
$2,684 |
$803 |
$3,487 |
$1,582 |
$5,069 |
$1,475 |
$6,545 |
$963 |
2006 |
$8,122 |
$911 |
$1,792 |
$2,978 |
$865 |
$3,843 |
$1,693 |
$5,536 |
$1,570 |
$7,106 |
$1,016 |
2007 |
$8,799 |
$1,049 |
$2,008 |
$3,295 |
$933 |
$4,228 |
$1,818 |
$6,045 |
$1,675 |
$7,720 |
$1,078 |
2008 |
$8,427 |
$839 |
$1,685 |
$2,927 |
$930 |
$3,856 |
$1,822 |
$5,678 |
$1,674 |
$7,352 |
$1,075 |
2009 |
$7,825 |
$610 |
$1,326 |
$2,482 |
$898 |
$3,380 |
$1,770 |
$5,150 |
$1,620 |
$6,770 |
$1,055 |
Source: IRS |
Total Income Tax after Credits, 1980-2009 ($ Billions)
Year
|
Total
|
Top 0.1%
|
Top 1%
|
Top 5%
|
Between 5% & 10%
|
Top 10%
|
Between 10% & 25%
|
Top 25%
|
Between 25% & 50%
|
Top 50%
|
Bottom 50%
|
1980 |
$249 |
|
$47 |
$92 |
$31 |
$123 |
$59 |
$182 |
$50 |
$232 |
$18 |
1981 |
$282 |
|
$50 |
$99 |
$36 |
$135 |
$69 |
$204 |
$57 |
$261 |
$21 |
1982 |
$276 |
|
$53 |
$100 |
$34 |
$134 |
$66 |
$200 |
$56 |
$256 |
$20 |
1983 |
$272 |
|
$55 |
$101 |
$34 |
$135 |
$64 |
$199 |
$54 |
$252 |
$19 |
1984 |
$297 |
|
$63 |
$113 |
$37 |
$150 |
$68 |
$219 |
$57 |
$276 |
$22 |
1985 |
$322 |
|
$70 |
$125 |
$41 |
$166 |
$73 |
$238 |
$60 |
$299 |
$23 |
1986 |
$367 |
|
$94 |
$156 |
$44 |
$201 |
$78 |
$279 |
$64 |
$343 |
$24 |
Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line not strictly comparable
|
1987 |
$369 |
|
$92 |
$160 |
$46 |
$205 |
$79 |
$284 |
$63 |
$347 |
$22 |
1988 |
$413 |
|
$114 |
$188 |
$48 |
$236 |
$85 |
$321 |
$68 |
$389 |
$24 |
1989 |
$433 |
|
$109 |
$190 |
$51 |
$241 |
$93 |
$334 |
$73 |
$408 |
$25 |
1990 |
$447 |
|
$112 |
$195 |
$52 |
$248 |
$97 |
$344 |
$77 |
$421 |
$26 |
1991 |
$448 |
|
$111 |
$194 |
$56 |
$250 |
$96 |
$347 |
$77 |
$424 |
$25 |
1992 |
$476 |
|
$131 |
$218 |
$58 |
$276 |
$97 |
$374 |
$78 |
$452 |
$24 |
1993 |
$503 |
|
$146 |
$238 |
$60 |
$298 |
$101 |
$399 |
$80 |
$479 |
$24 |
1994 |
$535 |
|
$154 |
$254 |
$64 |
$318 |
$108 |
$425 |
$84 |
$509 |
$25 |
1995 |
$588 |
|
$178 |
$288 |
$70 |
$357 |
$115 |
$473 |
$88 |
$561 |
$27 |
1996 |
$658 |
|
$213 |
$335 |
$76 |
$411 |
$124 |
$535 |
$95 |
$630 |
$28 |
1997 |
$727 |
|
$241 |
$377 |
$82 |
$460 |
$134 |
$594 |
$102 |
$696 |
$31 |
1998 |
$788 |
|
$274 |
$425 |
$88 |
$513 |
$139 |
$652 |
$103 |
$755 |
$33 |
1999 |
$877 |
|
$317 |
$486 |
$97 |
$583 |
$150 |
$733 |
$109 |
$842 |
$35 |
2000 |
$981 |
|
$367 |
$554 |
$106 |
$660 |
$164 |
$824 |
$118 |
$942 |
$38 |
2001 |
$888 |
$143 |
$301 |
$473 |
$103 |
$576 |
$160 |
$736 |
$117 |
$853 |
$35 |
2002 |
$797 |
$123 |
$269 |
$429 |
$95 |
$524 |
$145 |
$669 |
$100 |
$769 |
$28 |
2003 |
$748 |
$117 |
$256 |
$407 |
$86 |
$492 |
$135 |
$627 |
$95 |
$722 |
$26 |
2004 |
$832 |
$145 |
$307 |
$475 |
$92 |
$567 |
$139 |
$706 |
$99 |
$804 |
$27 |
2005 |
$935 |
$180 |
$368 |
$558 |
$99 |
$657 |
$147 |
$804 |
$102 |
$906 |
$29 |
2006 |
$1,024 |
$200 |
$408 |
$616 |
$109 |
$725 |
$158 |
$883 |
$110 |
$993 |
$31 |
2007 |
$1,116 |
$225 |
$451 |
$676 |
$118 |
$794 |
$171 |
$966 |
$117 |
$1,083 |
$32 |
2008 |
$1,032 |
$190 |
$392 |
$606 |
$116 |
$721 |
$169 |
$891 |
$113 |
$1,004 |
$28 |
2009 |
$866 |
$148 |
$318 |
$508 |
$102 |
$610 |
$146 |
$756 |
$90 |
$846 |
$20 |
Source: IRS |
Adjusted Gross Income Shares, 1980-2009 (Percent of total AGI earned by each group)
Year
|
Total
|
Top 0.1%
|
Top 1%
|
Top 5%
|
Between 5% & 10%
|
Top 10%
|
Between 10% & 25%
|
Top 25%
|
Between 25% & 50%
|
Top 50%
|
Bottom 50%
|
1980 |
100% |
|
8.46% |
21.01% |
11.12% |
32.13% |
24.57% |
56.70% |
25.62% |
82.32% |
17.68% |
1981 |
100% |
|
8.30% |
20.78% |
11.20% |
31.98% |
24.69% |
56.67% |
25.59% |
82.25% |
17.75% |
1982 |
100% |
|
8.91% |
21.23% |
11.03% |
32.26% |
24.53% |
56.79% |
25.50% |
82.29% |
17.71% |
1983 |
100% |
|
9.29% |
21.74% |
11.04% |
32.78% |
24.44% |
57.22% |
25.30% |
82.52% |
17.48% |
1984 |
100% |
|
9.66% |
22.19% |
11.06% |
33.25% |
24.31% |
57.56% |
25.00% |
82.56% |
17.44% |
1985 |
100% |
|
10.03% |
22.67% |
11.10% |
33.77% |
24.21% |
57.97% |
24.77% |
82.74% |
17.26% |
1986 |
100% |
|
11.30% |
24.11% |
11.02% |
35.12% |
23.92% |
59.04% |
24.30% |
83.34% |
16.66% |
Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line not strictly comparable
|
1987 |
100% |
|
12.32% |
25.67% |
11.23% |
36.90% |
23.85% |
60.75% |
23.62% |
84.37% |
15.63% |
1988 |
100% |
|
15.16% |
28.51% |
10.94% |
39.45% |
22.99% |
62.44% |
22.63% |
85.07% |
14.93% |
1989 |
100% |
|
14.19% |
27.84% |
11.16% |
39.00% |
23.28% |
62.28% |
22.76% |
85.04% |
14.96% |
1990 |
100% |
|
14.00% |
27.62% |
11.15% |
38.77% |
23.36% |
62.13% |
22.84% |
84.97% |
15.03% |
1991 |
100% |
|
12.99% |
26.83% |
11.37% |
38.20% |
23.65% |
61.85% |
23.01% |
84.87% |
15.13% |
1992 |
100% |
|
14.23% |
28.01% |
11.21% |
39.23% |
23.25% |
62.47% |
22.61% |
85.08% |
14.92% |
1993 |
100% |
|
13.79% |
27.76% |
11.29% |
39.05% |
23.40% |
62.45% |
22.63% |
85.08% |
14.92% |
1994 |
100% |
|
13.80% |
27.85% |
11.34% |
39.19% |
23.45% |
62.64% |
22.48% |
85.11% |
14.89% |
1995 |
100% |
|
14.60% |
28.81% |
11.35% |
40.16% |
23.21% |
63.37% |
22.09% |
85.46% |
14.54% |
1996 |
100% |
|
16.04% |
30.36% |
11.23% |
41.59% |
22.73% |
64.32% |
21.60% |
85.92% |
14.08% |
1997 |
100% |
|
17.38% |
31.79% |
11.03% |
42.83% |
22.22% |
65.05% |
21.11% |
86.16% |
13.84% |
1998 |
100% |
|
18.47% |
32.85% |
10.92% |
43.77% |
21.87% |
65.63% |
20.69% |
86.33% |
13.67% |
1999 |
100% |
|
19.51% |
34.04% |
10.85% |
44.89% |
21.57% |
66.46% |
20.29% |
86.75% |
13.25% |
2000 |
100% |
|
20.81% |
35.30% |
10.71% |
46.01% |
21.15% |
67.15% |
19.86% |
87.01% |
12.99% |
2001 |
100% |
8.10% |
17.53% |
31.99% |
11.12% |
43.11% |
22.12% |
65.23% |
20.96% |
86.19% |
13.81% |
2002 |
100% |
7.06% |
16.12% |
30.55% |
11.22% |
41.77% |
22.61% |
64.37% |
21.40% |
85.77% |
14.23% |
2003 |
100% |
7.57% |
16.77% |
31.18% |
11.18% |
42.36% |
22.50% |
64.86% |
21.15% |
86.01% |
13.99% |
2004 |
100% |
9.14% |
19.00% |
33.45% |
10.90% |
44.35% |
21.78% |
66.13% |
20.46% |
86.58% |
13.42% |
2005 |
100% |
10.65% |
21.20% |
35.75% |
10.70% |
46.44% |
21.08% |
67.52% |
19.65% |
87.17% |
12.83% |
2006 |
100% |
11.22% |
22.06% |
36.66% |
10.66% |
47.32% |
20.84% |
68.16% |
19.33% |
87.49% |
12.51% |
2007 |
100% |
11.93% |
22.83% |
37.44% |
10.61% |
48.05% |
20.66% |
68.71% |
19.04% |
87.74% |
12.26% |
2008 |
100% |
9.96% |
20.00% |
34.73% |
11.03% |
45.77% |
21.62% |
67.38% |
19.86% |
87.25% |
12.75% |
2009 |
100% |
7.80% |
16.93% |
31.72% |
11.47% |
43.19% |
22.62% |
65.81% |
20.71% |
86.52% |
13.4800% |
Source: IRS |
Total Income Tax Shares, 1980-2009 (Percent of federal income tax paid by each group)
Year
|
Total
|
Top 0.1%
|
Top 1%
|
Top 5%
|
Between 5% & 10%
|
Top 10%
|
Between 10% & 25%
|
Top 25%
|
Between 25% & 50%
|
Top 50%
|
Bottom 50%
|
1980 |
100% |
|
19.05% |
36.84% |
12.44% |
49.28% |
23.74% |
73.02% |
19.93% |
92.95% |
7.05% |
1981 |
100% |
|
17.58% |
35.06% |
12.90% |
47.96% |
24.33% |
72.29% |
20.26% |
92.55% |
7.45% |
1982 |
100% |
|
19.03% |
36.13% |
12.45% |
48.59% |
23.91% |
72.50% |
20.15% |
92.65% |
7.35% |
1983 |
100% |
|
20.32% |
37.26% |
12.44% |
49.71% |
23.39% |
73.10% |
19.73% |
92.83% |
7.17% |
1984 |
100% |
|
21.12% |
37.98% |
12.58% |
50.56% |
22.92% |
73.49% |
19.16% |
92.65% |
7.35% |
1985 |
100% |
|
21.81% |
38.78% |
12.67% |
51.46% |
22.60% |
74.06% |
18.77% |
92.83% |
7.17% |
1986 |
100% |
|
25.75% |
42.57% |
12.12% |
54.69% |
21.33% |
76.02% |
17.52% |
93.54% |
6.46% |
Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line not strictly comparable
|
1987 |
100% |
|
24.81% |
43.26% |
12.35% |
55.61% |
21.31% |
76.92% |
17.02% |
93.93% |
6.07% |
1988 |
100% |
|
27.58% |
45.62% |
11.66% |
57.28% |
20.57% |
77.84% |
16.44% |
94.28% |
5.72% |
1989 |
100% |
|
25.24% |
43.94% |
11.85% |
55.78% |
21.44% |
77.22% |
16.94% |
94.17% |
5.83% |
1990 |
100% |
|
25.13% |
43.64% |
11.73% |
55.36% |
21.66% |
77.02% |
17.16% |
94.19% |
5.81% |
1991 |
100% |
|
24.82% |
43.38% |
12.45% |
55.82% |
21.46% |
77.29% |
17.23% |
94.52% |
5.48% |
1992 |
100% |
|
27.54% |
45.88% |
12.12% |
58.01% |
20.47% |
78.48% |
16.46% |
94.94% |
5.06% |
1993 |
100% |
|
29.01% |
47.36% |
11.88% |
59.24% |
20.03% |
79.27% |
15.92% |
95.19% |
4.81% |
1994 |
100% |
|
28.86% |
47.52% |
11.93% |
59.45% |
20.10% |
79.55% |
15.68% |
95.23% |
4.77% |
1995 |
100% |
|
30.26% |
48.91% |
11.84% |
60.75% |
19.62% |
80.36% |
15.03% |
95.39% |
4.61% |
1996 |
100% |
|
32.31% |
50.97% |
11.54% |
62.51% |
18.80% |
81.32% |
14.36% |
95.68% |
4.32% |
1997 |
100% |
|
33.17% |
51.87% |
11.33% |
63.20% |
18.47% |
81.67% |
14.05% |
95.72% |
4.28% |
1998 |
100% |
|
34.75% |
53.84% |
11.20% |
65.04% |
17.65% |
82.69% |
13.10% |
95.79% |
4.21% |
1999 |
100% |
|
36.18% |
55.45% |
11.00% |
66.45% |
17.09% |
83.54% |
12.46% |
96.00% |
4.00% |
2000 |
100% |
|
37.42% |
56.47% |
10.86% |
67.33% |
16.68% |
84.01% |
12.08% |
96.09% |
3.91% |
2001 |
100% |
16.06% |
33.89% |
53.25% |
11.64% |
64.89% |
18.01% |
82.90% |
13.13% |
96.03% |
3.97% |
2002 |
100% |
15.43% |
33.71% |
53.80% |
11.94% |
65.73% |
18.16% |
83.90% |
12.60% |
96.50% |
3.50% |
2003 |
100% |
15.68% |
34.27% |
54.36% |
11.48% |
65.84% |
18.04% |
83.88% |
12.65% |
96.54% |
3.46% |
2004 |
100% |
17.44% |
36.89% |
57.13% |
11.07% |
68.19% |
16.67% |
84.86% |
11.85% |
96.70% |
3.30% |
2005 |
100% |
19.26% |
39.38% |
59.67% |
10.63% |
70.30% |
15.69% |
85.99% |
10.94% |
96.93% |
3.07% |
2006 |
100% |
19.56% |
39.89% |
60.14% |
10.65% |
70.79% |
15.47% |
86.27% |
10.75% |
97.01% |
2.99% |
2007 |
100% |
20.19% |
40.41% |
60.61% |
10.59% |
71.20% |
15.37% |
86.57% |
10.54% |
97.11% |
2.89% |
2008 |
100% |
18.47% |
38.02% |
58.72% |
11.22% |
69.94% |
16.40% |
86.34% |
10.96% |
97.30% |
2.70% |
2009 |
100% |
17.11% |
36.73% |
58.66% |
11.81% |
70.47% |
16.83% |
87.30% |
10.45% |
97.75% |
2.25% |
Source: IRS |
Dollar Cut-Off, 1980-2009 (Minimum AGI for tax return to fall into various percentiles; thresholds not adjusted for
inflation)
Year
|
Total
|
Top 0.1%
|
Top 1%
|
Top 5%
|
Top 10%
|
Top 25%
|
Top 50%
|
1980 |
0 |
|
$80,580 |
$43,792 |
$35,070 |
$23,606 |
$12,936 |
1981 |
0 |
|
$85,428 |
$47,845 |
$38,283 |
$25,655 |
$14,000 |
1982 |
0 |
|
$89,388 |
$49,284 |
$39,676 |
$27,027 |
$14,539 |
1983 |
0 |
|
$93,512 |
$51,553 |
$41,222 |
$27,827 |
$15,044 |
1984 |
0 |
|
$100,889 |
$55,423 |
$43,956 |
$29,360 |
$15,998 |
1985 |
0 |
|
$108,134 |
$58,883 |
$46,322 |
$30,928 |
$16,688 |
1986 |
0 |
|
$118,818 |
$62,377 |
$48,656 |
$32,242 |
$17,302 |
Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line not strictly comparable
|
1987 |
0 |
|
$139,289 |
$68,414 |
$52,921 |
$33,983 |
$17,768 |
1988 |
0 |
|
$157,136 |
$72,735 |
$55,437 |
$35,398 |
$18,367 |
1989 |
0 |
|
$163,869 |
$76,933 |
$58,263 |
$36,839 |
$18,993 |
1990 |
0 |
|
$167,421 |
$79,064 |
$60,287 |
$38,080 |
$19,767 |
1991 |
0 |
|
$170,139 |
$81,720 |
$61,944 |
$38,929 |
$20,097 |
1992 |
0 |
|
$181,904 |
$85,103 |
$64,457 |
$40,378 |
$20,803 |
1993 |
0 |
|
$185,715 |
$87,386 |
$66,077 |
$41,210 |
$21,179 |
1994 |
0 |
|
$195,726 |
$91,226 |
$68,753 |
$42,742 |
$21,802 |
1995 |
0 |
|
$209,406 |
$96,221 |
$72,094 |
$44,207 |
$22,344 |
1996 |
0 |
|
$227,546 |
$101,141 |
$74,986 |
$45,757 |
$23,174 |
1997 |
0 |
|
$250,736 |
$108,048 |
$79,212 |
$48,173 |
$24,393 |
1998 |
0 |
|
$269,496 |
$114,729 |
$83,220 |
$50,607 |
$25,491 |
1999 |
0 |
|
$293,415 |
$120,846 |
$87,682 |
$52,965 |
$26,415 |
2000 |
0 |
|
$313,469 |
$128,336 |
$92,144 |
$55,225 |
$27,682 |
2001 |
0 |
$1,324,487 |
$292,913 |
$127,904 |
$92,754 |
$56,085 |
$28,528 |
2002 |
0 |
$1,191,673 |
$285,424 |
$126,525 |
$92,663 |
$56,401 |
$28,654 |
2003 |
0 |
$1,262,760 |
$295,495 |
$130,080 |
$94,891 |
$57,343 |
$29,019 |
2004 |
0 |
$1,548,941 |
$328,049 |
$137,056 |
$99,112 |
$60,041 |
$30,122 |
2005 |
0 |
$1,848,791 |
$364,657 |
$145,283 |
$103,912 |
$62,068 |
$30,881 |
2006 |
0 |
$2,044,689 |
$388,806 |
$153,542 |
$108,904 |
$64,702 |
$31,987 |
2007 |
0 |
$2,155,365 |
$410,096 |
$160,041 |
$113,018 |
$66,532 |
$32,879 |
2008 |
0 |
$1,803,585 |
$380,354 |
$159,619 |
$113,799 |
$67,280 |
$33,048 |
2009 |
0 |
$1,432,890 |
$343,927 |
$154,643 |
$112,124 |
$66,193 |
$32,396 |
Source: IRS |
Average Tax Rate, 1980-2009 (Percent of AGI paid in income taxes)
Year
|
Total
|
Top 0.1%
|
Top 1%
|
Top 5%
|
Between 5% & 10%
|
Top 10%
|
Between 10% & 25%
|
Top 25%
|
Between 25% & 50%
|
Top 50%
|
Bottom 50%
|
1980 |
15.31% |
|
34.47% |
26.85% |
17.13% |
23.49% |
14.80% |
19.72% |
11.91% |
17.29% |
6.10% |
1981 |
15.76% |
|
33.37% |
26.59% |
18.16% |
23.64% |
15.53% |
20.11% |
12.48% |
17.73% |
6.62% |
1982 |
14.72% |
|
31.43% |
25.05% |
16.61% |
22.17% |
14.35% |
18.79% |
11.63% |
16.57% |
6.10% |
1983 |
13.79% |
|
30.18% |
23.64% |
15.54% |
20.91% |
13.20% |
17.62% |
10.76% |
15.52% |
5.66% |
1984 |
13.68% |
|
29.92% |
23.42% |
15.57% |
20.81% |
12.90% |
17.47% |
10.48% |
15.35% |
5.77% |
1985 |
13.73% |
|
29.86% |
23.50% |
15.69% |
20.93% |
12.83% |
17.55% |
10.41% |
15.41% |
5.70% |
1986 |
14.54% |
|
33.13% |
25.68% |
15.99% |
22.64% |
12.97% |
18.72% |
10.48% |
16.32% |
5.63% |
Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line not strictly comparable
|
1987 |
13.12% |
|
26.41% |
22.10% |
14.43% |
19.77% |
11.71% |
16.61% |
9.45% |
14.60% |
5.09% |
1988 |
13.21% |
|
24.04% |
21.14% |
14.07% |
19.18% |
11.82% |
16.47% |
9.60% |
14.64% |
5.06% |
1989 |
13.12% |
|
23.34% |
20.71% |
13.93% |
18.77% |
12.08% |
16.27% |
9.77% |
14.53% |
5.11% |
1990 |
12.95% |
|
23.25% |
20.46% |
13.63% |
18.50% |
12.01% |
16.06% |
9.73% |
14.36% |
5.01% |
1991 |
12.75% |
|
24.37% |
20.62% |
13.96% |
18.63% |
11.57% |
15.93% |
9.55% |
14.20% |
4.62% |
1992 |
12.94% |
|
25.05% |
21.19% |
13.99% |
19.13% |
11.39% |
16.25% |
9.42% |
14.44% |
4.39% |
1993 |
13.32% |
|
28.01% |
22.71% |
14.01% |
20.20% |
11.40% |
16.90% |
9.37% |
14.90% |
4.29% |
1994 |
13.50% |
|
28.23% |
23.04% |
14.20% |
20.48% |
11.57% |
17.15% |
9.42% |
15.11% |
4.32% |
1995 |
13.86% |
|
28.73% |
23.53% |
14.46% |
20.97% |
11.71% |
17.58% |
9.43% |
15.47% |
4.39% |
1996 |
14.34% |
|
28.87% |
24.07% |
14.74% |
21.55% |
11.86% |
18.12% |
9.53% |
15.96% |
4.40% |
1997 |
14.48% |
|
27.64% |
23.62% |
14.87% |
21.36% |
12.04% |
18.18% |
9.63% |
16.09% |
4.48% |
1998 |
14.42% |
|
27.12% |
23.63% |
14.79% |
21.42% |
11.63% |
18.16% |
9.12% |
16.00% |
4.44% |
1999 |
14.85% |
|
27.53% |
24.18% |
15.06% |
21.98% |
11.76% |
18.66% |
9.12% |
16.43% |
4.48% |
2000 |
15.26% |
|
27.45% |
24.42% |
15.48% |
22.34% |
12.04% |
19.09% |
9.28% |
16.86% |
4.60% |
2001 |
14.23% |
28.20% |
27.50% |
23.68% |
14.89% |
21.41% |
11.58% |
18.08% |
8.91% |
15.85% |
4.09% |
2002 |
13.03% |
28.49% |
27.25% |
22.95% |
13.87% |
20.51% |
10.47% |
16.99% |
7.67% |
14.66% |
3.21% |
2003 |
11.90% |
24.64% |
24.31% |
20.74% |
12.22% |
18.49% |
9.54% |
15.38% |
7.12% |
13.35% |
2.95% |
2004 |
12.10% |
23.09% |
23.49% |
20.67% |
12.28% |
18.60% |
9.26% |
15.53% |
7.01% |
13.51% |
2.97% |
2005 |
12.45% |
22.52% |
23.13% |
20.78% |
12.37% |
18.84% |
9.27% |
15.86% |
6.93% |
13.84% |
2.98% |
2006 |
12.60% |
21.98% |
22.79% |
20.68% |
12.60% |
18.86% |
9.36% |
15.95% |
7.01% |
13.98% |
3.01% |
2007 |
12.68% |
21.46% |
22.45% |
20.53% |
12.66% |
18.79% |
9.43% |
15.98% |
7.01% |
14.03% |
2.99% |
2008 |
12.24% |
22.70% |
23.27% |
20.70% |
12.44% |
18.71% |
9.29% |
15.68% |
6.75% |
13.65% |
2.59% |
2009 |
11.06% |
24.28% |
24.01% |
20.46% |
11.36% |
18.05% |
8.25% |
14.68% |
5.56% |
12.50% |
1.85% |
Source: IRS |
Share this article