Table 1
Summary of Federal Income Tax Data, 2009 |
|||||||
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 |
||
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% |
$343,927.00 |
24.01% |
1-5% |
1,102,668 |
$1,157,918 |
$189,864 |
14.8% |
22.0% |
16.40% |
|
Top 5% |
2,482,490 |
$2,482,490 |
$507,907 |
31.7% |
58.7% |
$154,643.00 |
20.46% |
5-10% |
11,315,730 |
$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
Table 2
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 |
Table 3
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 |
$1,055 |
Source: Internal Revenue Service |
Table 4
Total Income Tax after Credits, 1980-2009 ($ 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: Internal Revenue Service |
Table 5
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% |
780.00% |
16.93% |
31.72% |
11.47% |
43.19% |
22.62% |
65.81% |
20.71% |
86.52% |
13.4800% |
Source: Internal Revenue Service |
Table 6
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: Internal Revenue Service |
Table 7
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: Internal Revenue Service |
Table 8
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 |
Source: Internal Revenue Service
© Tax Foundation
National Press Building
529 14th Street, N.W., Suite 420
Washington, DC 20045
202.464.6200
www.TaxFoundation.org
About the TaxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. Foundation
The Tax Foundation is a 501(c)(3) non-partisan, non-profit research institution founded in 1937 to educate the public on tax policy. Based in Washington, D.C., the Foundation’s economic and policy analysis is guided by the principles of sound tax policy: simplicity, neutrality, transparency, and stability.
Share this article