Summary of the Latest Federal Income Tax Data, 2022 Update

Federal Tax

The Internal Revenue Service (IRS) has released data on individual income taxes for tax year 2019, showing the number of taxpayers, adjusted gross income, income tax paid, and income tax shares by income percentiles.[1] The new data outlines the tax system under the second year of the Tax Cuts and Jobs Act (TCJA), the last year before the onset of the COVID-19 pandemic.

The data demonstrates the U.S. individual income tax continues to be progressive, borne primarily by the highest income earners.

Key Findings

  • In 2019, taxpayers filed 148.3 million tax returns, reported earning nearly $11.9 trillion in adjusted gross income, and paid $1.6 trillion in individual income taxes.
  • The top 1 percent of taxpayers paid a 25.6 percent average individual income tax rate, which is more than seven times higher than taxpayers in the bottom 50 percent (3.5 percent).
  • The share of reported income earned by the top 1 percent of taxpayers fell to 20.1 percent from 20.9 percent in 2018. The top 1 percent’s share of federal individual income taxes paid fell to 38.8 percent from 40.1 percent.
  • The top 50 percent of all taxpayers paid 97 percent of all individual income taxes, while the bottom 50 percent paid the remaining 3 percent.
  • The top 1 percent paid a greater share of individual income taxes (38.8 percent) than the bottom 90 percent combined (29.2 percent).
  • The Tax Cuts and Jobs Act reduced average tax rates across income groups.

Reported Income and Taxes Paid Increased in Tax Year 2019

Taxpayers reported nearly $11.9 trillion in adjusted gross income (AGI) on 148.3 million tax returns in 2019. The number of returns filed rose by 3.9 million (2.7 percent) and reported AGI rose by $319 million (2.8 percent) above 2018 levels. Total income taxes paid rose by $42 billion to $1.58 trillion, a 2.7 percent increase above 2018. The average individual income tax rate was nearly unchanged: 13.29 percent in 2019, compared to 13.28 percent in 2018.

Table 1. Summary of Federal Income Tax Data, Tax Year 2019
  Top 1% Top 5% Top 10% Top 25% Top 50% Bottom 50% All Taxpayers
Number of Returns 1,482,459 7,412,296 14,824,593 37,061,482 74,122,965 74,122,965 148,245,929
Adjusted Gross Income ($ millions) $2,393,383 $4,269,727 $5,621,027 $8,177,266 $10,517,131 $1,365,719 $11,882,850
Share of Total Adjusted Gross Income 20.1% 35.9% 47.3% 68.8% 88.5% 11.5% 100.0%
Income Taxes Paid ($ millions) $612,027 $938,429 $1,117,856 $1,367,843 $1,530,288 $48,373 $1,578,661
Share of Total Income Taxes Paid 38.8% 59.4% 70.8% 86.6% 96.9% 3.1% 100.0%
Income Split Point $546,434 $221,572 $154,589 $87,917 $44,269 $44,269  
Average Tax Rate 25.6% 22.0% 19.9% 16.7% 14.6% 3.5% 13.3%
Average Income Taxes Paid $412,846 $126,604 $75,406 $36,907 $20,645 $653 $10,649

Note: Table does not include dependent filers. “Income split point” is the minimum AGI for tax returns to fall into each percentile. “Income taxes paid” is the sum of income tax after credits (including the subtraction of excess advance premium tax credit repayment, the earned income credit, American opportunity credit, health coverage tax credit, and the regulated investment credit credit) limited to zero plus net investment income tax from Form 8960 and the tax from Form 4970, Tax on Accumulation Distribution of Trusts. It does not include any refundable portions of these credits.

Source: IRS, Statistics of Income, ”Individual Income Rates and Tax Shares.”

High-Income Taxpayers Paid the Highest Average Income Tax Rates

In 2019, taxpayers with higher incomes paid much higher average income tax rates than lower-income taxpayers.[2]

High-Income Taxpayers Paid the Highest Average Income Tax Rates Average federal income tax rate by income group in 2019 Summary of the Latest Federal Income Tax Data, 2022 Update

The bottom 50 percent of taxpayers (taxpayers with AGI below $44,269) faced an average income tax rate of 3.5 percent. As household income increases, average income tax rates rise. For example, taxpayers with AGI between the top 10th and 5th percentiles ($154,589 and $221,572) paid an average income tax rate of 13.3 percent—3.8 times the rate paid by taxpayers in the bottom 50 percent.

The top 1 percent of taxpayers (AGI of $546,434 and above) paid the highest effective income tax rate of 25.6 percent—more than seven times the rate faced by the bottom 50 percent of taxpayers.

Readers should note the IRS dataset excludes the refundable portion of tax credits such as the earned income tax credit, which means the IRS data overstates the tax rate paid by taxpayers at the bottom.

High-Income Taxpayers Paid the Majority of Federal Income Taxes

In 2019, the bottom 50 percent of taxpayers (taxpayers with AGI below $44,269) earned 11.5 percent of total AGI and paid 3.1 percent ($48.4 billion) of all federal individual income taxes.

The top 1 percent (taxpayers with AGI of $546,434 and above) earned 20.1 percent of total AGI in 2019 and paid 38.8 percent of all federal income taxes.

In 2019, the top 1 percent of taxpayers accounted for more income taxes paid than the bottom 90 percent combined. The top 1 percent of taxpayers paid $612 billion in income taxes while the bottom 90 percent paid $461 billion in income taxes.

Readers should note the IRS dataset does not account for the refundable portion of tax credits such as the earned income tax credit. If the refundable portion were included, the tax share of the top income groups would be higher than what is reported here. The refundable portion is classified as a spending program by the Office of Management and Budget (OMB) and therefore is not included by the IRS in tax share figures.

High-Income Taxpayers Paid the Majority of Federal Income Taxes Shares of adjusted gross income and federal income taxes paid by income group in 2019 Summary of the Latest Federal Income Tax Data, 2022 Update

The share of income taxes paid by the top 1 percent increased from 33.2 percent in 2001 to 38.8 percent in 2019, down about 1.3 percentage points from a high of 40.1 percent in 2018. Over the same period, the share paid by the bottom 50 percent of taxpayers fell from 4.9 percent to just over 3 percent in 2019, up about a tenth of a percentage point from 2018.

The Top 1 Percent's Share of Income Taxes Has Increased Over Time Shares of Income Taxes by Income Group, 2001-2019 Summary of the Latest Federal Income Tax Data, 2022 Update

Similarly, the share of adjusted gross income reported by the top 1 percent increased from 17.4 percent in 2001 to 20.1 percent in 2019. The AGI share of the top 1 percent fluctuates considerably over the business cycle, rising with expansions and falling with contractions to a greater extent than income reported by other groups. The share of AGI reported by the bottom 50 percent of taxpayers fell from 14.4 percent in 2001 to 11.5 percent in 2019.

The Top 1 Percent's Share of AGI Fluctuates with the Business Cycle Share of Adjusted Gross Income by Income Group, 2001-2019 Summary of the Latest Federal Income Tax Data, 2022 Update

The Tax Cuts and Jobs Act Reduced Average Tax Rates Across Income Groups

The 2019 filing season was the second filing season under the TCJA. The TCJA made many significant, but temporary, changes to the individual income tax code including lower tax rates, wider brackets, a larger standard deduction, and an expanded child tax credit. The net effect of all the changes was to lower tax burdens, on average, for taxpayers across all income levels.

In 2019, individual taxpayers paid $1.6 trillion in individual income taxes, $23 billion less than in 2017, even as adjusted gross income was $946 billion higher. Average tax rates were lower in 2019 than in 2017 across all income groups. Average rates for the bottom 50 percent fell from 4.05 percent in 2017 to 3.54 percent in 2019 and for the top 1 percent, from 26.76 percent to 25.57 percent.

The share of income taxes paid by the bottom 50 percent of taxpayers changed little from 2017, when it was 3.11 percent, to 3.06 percent in 2019. The share of income taxes paid by the top 1 percent increased slightly from 38.47 percent in 2017 to 38.77 percent in 2019.

The Tax Cuts and Jobs Act Reduced Average Tax Rates Across Income Groups 2017 Trump tax law data tax rates progressivity Summary of the Latest Federal Income Tax Data, 2022 Update

Appendix

  1. For data prior to 2001, all tax returns that have a positive AGI are included, even those that do not have a positive income tax liability. For data from 2001 forward, returns with negative AGI are also included, but dependent returns are excluded.
  2. Income tax after credits (the measure of “income taxes paid” above) does not account for the refundable portion of tax credits such as the earned income tax credit. If the refundable portion were included, the tax share of the top income groups would be higher and the average tax rate of bottom income groups would be lower. The refundable portion is classified as a spending program by the OMB and therefore is not included by the IRS in these figures.
  3. The only tax analyzed here is the federal individual income tax, which is responsible for more than 25 percent of the nation’s taxes paid (at all levels of government). Federal income taxes are much more progressive than federal payroll taxes, which are responsible for about 20 percent of all taxes paid (at all levels of government) and are more progressive than most state and local taxes.
  4. AGI is a fairly narrow income concept and does not include income items like government transfers (except for the portion of Social Security benefits that is taxed), the value of employer-provided health insurance, underreported or unreported income (most notably that of sole proprietors), income derived from municipal bond interest, and net imputed rental income.
  5. The unit of analysis here is the tax return. In the figures prior to 2001, some dependent returns are included. Under other units of analysis (like the U.S. Treasury Department’s Family Economic Unit), these returns would likely be paired with parents’ returns.
  6. These figures represent the legal incidence of the income tax. Most distributional tables (such as those from the Congressional Budget Office, the Tax Policy Center, Citizens for Tax Justice, the Treasury Department, and the Joint Committee on Taxation) assume that the entire economic incidence of personal income taxes falls on the income earner.
Table 2. Number of Federal Individual Income Tax Returns Filed 1980–2019 (Thousands)
Year Total Top 0.1% Top 1% Top 5% Between 5% and 10%  Top 10% Between 10% and 25% Top 25% Between 25% and 50% Top 50% Bottom 50%
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
The Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line is 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
The IRS changed methodology, so data above and below this line is not strictly comparable.
2001 119,371 119 1,194 5,969 5,969 11,937 17,906 29,843 29,843 59,685 59,685
2002 119,851 120 1,199 5,993 5,993 11,985 17,978 29,963 29,963 59,925 59,925
2003 120,759 121 1,208 6,038 6,038 12,076 18,114 30,190 30,190 60,379 60,379
2004 122,510 123 1,225 6,125 6,125 12,251 18,376 30,627 30,627 61,255 61,255
2005 124,673 125 1,247 6,234 6,234 12,467 18,701 31,168 31,168 62,337 62,337
2006 128,441 128 1,284 6,422 6,422 12,844 19,266 32,110 32,110 64,221 64,221
2007 132,655 133 1,327 6,633 6,633 13,265 19,898 33,164 33,164 66,327 66,327
2008 132,892 133 1,329 6,645 6,645 13,289 19,934 33,223 33,223 66,446 66,446
2009 132,620 133 1,326 6,631 6,631 13,262 19,893 33,155 33,155 66,310 66,310
2010 135,033 135 1,350 6,752 6,752 13,503 20,255 33,758 33,758 67,517 67,517
2011 136,586 137 1,366 6,829 6,829 13,659 20,488 34,146 34,146 68,293 68,293
2012 136,080 136 1,361 6,804 6,804 13,608 20,412 34,020 34,020 68,040 68,040
2013 138,313 138 1,383 6,916 6,916 13,831 20,747 34,578 34,578 69,157 69,157
2014 139,562 140 1,396 6,978 6,978 13,956 20,934 34,891 34,891 69,781 69,781
2015 141,205 141 1,412 7,060 7,060 14,120 21,181 35,301 35,301 70,602 70,602
2016 140,889 141 1,409 7,044 7,044 14,089 21,133 35,222 35,222 70,444 70,444
2017 143,295 143 1,433 7,165 7,165 14,330 21,494 35,824 35,824 71,648 71,648
2018 144,318 144 1,443 7,216 7,216 14,432 21,648 36,079 36,079 72,159 72,159
2019 148,246 148 1,482 7,412 7,412 14,825 22,237 37,061 37,061 74,123 74,123

Source: IRS, Statistics of Income, Individual Income Rates and Tax Shares (2019).

Table 3. Adjusted Gross Income of Taxpayers in Various Income Brackets, 1980–2017 ($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
The Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line is 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
The IRS changed methodology, so data above and below this line is not strictly comparable.
2001 $6,116 $492 $1,065 $1,934 $666 $2,600 $1,334 $3,933 $1,302 $5,235 $881
2002 $5,982 $421 $960 $1,812 $660 $2,472 $1,339 $3,812 $1,303 $5,115 $867
2003 $6,157 $466 $1,030 $1,908 $679 $2,587 $1,375 $3,962 $1,325 $5,287 $870
2004 $6,735 $615 $1,279 $2,243 $725 $2,968 $1,455 $4,423 $1,403 $5,826 $908
2005 $7,366 $784 $1,561 $2,623 $778 $3,401 $1,540 $4,940 $1,473 $6,413 $953
2006 $7,970 $895 $1,761 $2,918 $841 $3,760 $1,652 $5,412 $1,568 $6,980 $990
2007 $8,622 $1,030 $1,971 $3,223 $905 $4,128 $1,770 $5,898 $1,673 $7,571 $1,051
2008 $8,206 $826 $1,657 $2,868 $905 $3,773 $1,782 $5,555 $1,673 $7,228 $978
2009 $7,579 $602 $1,305 $2,439 $878 $3,317 $1,740 $5,058 $1,620 $6,678 $900
2010 $8,040 $743 $1,517 $2,716 $915 $3,631 $1,800 $5,431 $1,665 $7,096 $944
2011 $8,317 $737 $1,556 $2,819 $956 $3,775 $1,866 $5,641 $1,716 $7,357 $961
2012 $9,042 $1,017 $1,977 $3,331 $997 $4,328 $1,934 $6,262 $1,776 $8,038 $1,004
2013 $9,034 $816 $1,720 $3,109 $1,034 $4,143 $2,008 $6,152 $1,844 $7,996 $1,038
2014 $9,709 $986 $1,998 $3,491 $1,093 $4,583 $2,107 $6,690 $1,924 $8,615 $1,094
2015 $10,143 $1,033 $2,095 $3,659 $1,145 $4,803 $2,194 $6,998 $2,000 $8,998 $1,145
2016 $10,157 $966 $2,003 $3,575 $1,155 $4,729 $2,221 $6,950 $2,030 $8,980 $1,177
2017 $10,937 $1,150 $2,301 $3,995 $1,226 $5,221 $2,340 $7,561 $2,145 $9,706 $1,230
2018 $11,564 $1,197 $2,420 $4,218 $1,293 $5,511 $2,458 $7,969 $2,253 $10,222 $1,342
2019 $11,883 $1,141 $2,393 $4,270 $1,351 $5,621 $2,556 $8,177 $2,340 $10,517 $1,366

Source: IRS, Statistics of Income, Individual Income Rates and Tax Shares (2019).

Table 4. Total Income Tax after Credits, 1980–2019 ($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
The Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line is 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
The IRS changed methodology, so data above and below this line is not strictly comparable.
2001 $885 $139 $294 $462 $101 $564 $158 $722 $120 $842 $43
2002 $794 $120 $263 $420 $93 $513 $143 $657 $104 $761 $33
2003 $746 $115 $251 $399 $85 $484 $133 $617 $98 $715 $30
2004 $829 $142 $301 $467 $91 $558 $137 $695 $102 $797 $32
2005 $932 $176 $361 $549 $98 $647 $145 $793 $106 $898 $33
2006 $1,020 $196 $402 $607 $108 $715 $157 $872 $113 $986 $35
2007 $1,112 $221 $443 $666 $117 $783 $170 $953 $122 $1,075 $37
2008 $1,029 $187 $386 $597 $115 $712 $168 $880 $117 $997 $32
2009 $863 $146 $314 $502 $101 $604 $146 $749 $93 $842 $21
2010 $949 $170 $355 $561 $110 $670 $156 $827 $100 $927 $22
2011 $1,043 $168 $366 $589 $123 $712 $181 $893 $120 $1,012 $30
2012 $1,185 $220 $451 $699 $133 $831 $193 $1,024 $128 $1,152 $33
2013 $1,232 $228 $466 $721 $139 $860 $203 $1,063 $135 $1,198 $34
2014 $1,374 $273 $543 $824 $150 $974 $219 $1,193 $144 $1,337 $38
2015 $1,454 $284 $568 $866 $160 $1,027 $233 $1,260 $154 $1,413 $41
2016 $1,442 $261 $538 $840 $162 $1,002 $238 $1,240 $159 $1,399 $44
2017 $1,601 $310 $616 $947 $175 $1,122 $257 $1,379 $173 $1,552 $50
2018 $1,536 $311 $616 $926 $170 $1,096 $240 $1,336 $155 $1,491 $45
2019 $1,579 $298 $612 $938 $179 $1,118 $250 $1,368 $162 $1,530 $48

Source: IRS, Statistics of Income, Individual Income Rates and Tax Shares 

Table 5. Adjusted Gross Income Shares, 1980–2019 (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%
The Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line is 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%
The IRS changed methodology, so data above and below this line is not strictly comparable.
2001 100% 8.05% 17.41% 31.61% 10.89% 42.50% 21.80% 64.31% 21.29% 85.60% 14.40%
2002 100% 7.04% 16.05% 30.29% 11.04% 41.33% 22.39% 63.71% 21.79% 85.50% 14.50%
2003 100% 7.56% 16.73% 30.99% 11.03% 42.01% 22.33% 64.34% 21.52% 85.87% 14.13%
2004 100% 9.14% 18.99% 33.31% 10.77% 44.07% 21.60% 65.68% 20.83% 86.51% 13.49%
2005 100% 10.64% 21.19% 35.61% 10.56% 46.17% 20.90% 67.07% 19.99% 87.06% 12.94%
2006 100% 11.23% 22.10% 36.62% 10.56% 47.17% 20.73% 67.91% 19.68% 87.58% 12.42%
2007 100% 11.95% 22.86% 37.39% 10.49% 47.88% 20.53% 68.41% 19.40% 87.81% 12.19%
2008 100% 10.06% 20.19% 34.95% 11.03% 45.98% 21.71% 67.69% 20.39% 88.08% 11.92%
2009 100% 7.94% 17.21% 32.18% 11.59% 43.77% 22.96% 66.74% 21.38% 88.12% 11.88%
2010 100% 9.24% 18.87% 33.78% 11.38% 45.17% 22.38% 67.55% 20.71% 88.26% 11.74%
2011 100% 8.86% 18.70% 33.89% 11.50% 45.39% 22.43% 67.82% 20.63% 88.45% 11.55%
2012 100% 11.25% 21.86% 36.84% 11.03% 47.87% 21.39% 69.25% 19.64% 88.90% 11.10%
2013 100% 9.03% 19.04% 34.42% 11.45% 45.87% 22.23% 68.10% 20.41% 88.51% 11.49%
2014 100% 10.16% 20.58% 35.96% 11.25% 47.21% 21.70% 68.91% 19.82% 88.73% 11.27%
2015 100% 10.19% 20.65% 36.07% 11.29% 47.36% 21.64% 68.99% 19.72% 88.72% 11.28%
2016 100% 9.52% 19.72% 35.20% 11.37% 46.56% 21.86% 68.43% 19.98% 88.41% 11.59%
2017 100% 10.52% 21.04% 36.53% 11.21% 47.74% 21.40% 69.14% 19.61% 88.75% 11.25%
2018 100% 10.35% 20.93% 36.48% 11.18% 47.66% 21.26% 68.91% 19.48% 88.39% 11.61%
2019 100% 9.60% 20.14% 35.93% 11.37% 47.30% 21.51% 68.82% 19.69% 88.51% 11.49%

Source: IRS, Statistics of Income, Individual Income Rates and Tax Shares 

Table 6. Total Income Tax Shares, 1980–2019 (percent of federal income tax paid by each group)9
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%
The Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line is 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%
The IRS changed methodology, so data above and below this line is not strictly comparable.
2001 100% 15.68% 33.22% 52.24% 11.44% 63.68% 17.88% 81.56% 13.54% 95.10% 4.90%
2002 100% 15.09% 33.09% 52.86% 11.77% 64.63% 18.04% 82.67% 13.12% 95.79% 4.21%
2003 100% 15.37% 33.69% 53.54% 11.35% 64.89% 17.87% 82.76% 13.17% 95.93% 4.07%
2004 100% 17.12% 36.28% 56.35% 10.96% 67.30% 16.52% 83.82% 12.31% 96.13% 3.87%
2005 100% 18.91% 38.78% 58.93% 10.52% 69.46% 15.61% 85.07% 11.35% 96.41% 3.59%
2006 100% 19.24% 39.36% 59.49% 10.59% 70.08% 15.41% 85.49% 11.10% 96.59% 3.41%
2007 100% 19.84% 39.81% 59.90% 10.51% 70.41% 15.30% 85.71% 10.93% 96.64% 3.36%
2008 100% 18.20% 37.51% 58.06% 11.14% 69.20% 16.37% 85.57% 11.33% 96.90% 3.10%
2009 100% 16.91% 36.34% 58.17% 11.72% 69.89% 16.85% 86.74% 10.80% 97.54% 2.46%
2010 100% 17.88% 37.38% 59.07% 11.55% 70.62% 16.49% 87.11% 10.53% 97.64% 2.36%
2011 100% 16.14% 35.06% 56.49% 11.77% 68.26% 17.36% 85.62% 11.50% 97.11% 2.89%
2012 100% 18.60% 38.09% 58.95% 11.22% 70.17% 16.25% 86.42% 10.80% 97.22% 2.78%
2013 100% 18.48% 37.80% 58.55% 11.25% 69.80% 16.47% 86.27% 10.94% 97.22% 2.78%
2014 100% 19.85% 39.48% 59.97% 10.91% 70.88% 15.90% 86.78% 10.47% 97.25% 2.75%
2015 100% 19.50% 39.04% 59.58% 11.01% 70.59% 16.03% 86.62% 10.55% 97.17% 2.83%
2016 100.00% 18.12% 37.32% 58.23% 11.24% 69.47% 16.50% 85.97% 10.99% 96.96% 3.04%
2017 100.00% 19.34% 38.47% 59.14% 10.94% 70.08% 16.02% 86.10% 10.79% 96.89% 3.11%
2018 100.00% 20.22% 40.08% 60.30% 11.06% 71.37% 15.60% 86.97% 10.09% 97.06% 2.94%
2019 100.00% 18.87% 38.77% 59.44% 11.37% 70.81% 15.84% 86.65% 10.29% 96.94% 3.06%

Source: IRS, Statistics of Income, Individual Income Rates and Tax Shares 

Table 7. Dollar Cut-Off, 1980–2019 (Minimum AGI for Tax Returns to Fall into Various Percentiles; Thresholds Not Adjusted for Inflation)
Year Top 0.1% Top 1% Top 5% Top 10% Top 25% Top 50%
1980   $80,580 $43,792 $35,070 $23,606 $12,936
1981   $85,428 $47,845 $38,283 $25,655 $14,000
1982   $89,388 $49,284 $39,676 $27,027 $14,539
1983   $93,512 $51,553 $41,222 $27,827 $15,044
1984   $100,889 $55,423 $43,956 $29,360 $15,998
1985   $108,134 $58,883 $46,322 $30,928 $16,688
1986   $118,818 $62,377 $48,656 $32,242 $17,302
The Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line is not strictly comparable.
1987   $139,289 $68,414 $52,921 $33,983 $17,768
1988   $157,136 $72,735 $55,437 $35,398 $18,367
1989   $163,869 $76,933 $58,263 $36,839 $18,993
1990   $167,421 $79,064 $60,287 $38,080 $19,767
1991   $170,139 $81,720 $61,944 $38,929 $20,097
1992   $181,904 $85,103 $64,457 $40,378 $20,803
1993   $185,715 $87,386 $66,077 $41,210 $21,179
1994   $195,726 $91,226 $68,753 $42,742 $21,802
1995   $209,406 $96,221 $72,094 $44,207 $22,344
1996   $227,546 $101,141 $74,986 $45,757 $23,174
1997   $250,736 $108,048 $79,212 $48,173 $24,393
1998   $269,496 $114,729 $83,220 $50,607 $25,491
1999   $293,415 $120,846 $87,682 $52,965 $26,415
2000   $313,469 $128,336 $92,144 $55,225 $27,682
The IRS changed methodology, so data above and below this line is not strictly comparable.
2001 $1,393,718 $306,635 $132,082 $96,151 $59,026 $31,418
2002 $1,245,352 $296,194 $130,750 $95,699 $59,066 $31,299
2003 $1,317,088 $305,939 $133,741 $97,470 $59,896 $31,447
2004 $1,617,918 $339,993 $140,758 $101,838 $62,794 $32,622
2005 $1,938,175 $379,261 $149,216 $106,864 $64,821 $33,484
2006 $2,124,625 $402,603 $157,390 $112,016 $67,291 $34,417
2007 $2,251,017 $426,439 $164,883 $116,396 $69,559 $35,541
2008 $1,867,652 $392,513 $163,512 $116,813 $69,813 $35,340
2009 $1,469,393 $351,968 $157,342 $114,181 $68,216 $34,156
2010 $1,634,386 $369,691 $161,579 $116,623 $69,126 $34,338
2011 $1,717,675 $388,905 $167,728 $120,136 $70,492 $34,823
2012 $2,161,175 $434,682 $175,817 $125,195 $73,354 $36,055
2013 $1,860,848 $428,713 $179,760 $127,695 $74,955 $36,841
2014 $2,136,762 $465,626 $188,996 $133,445 $77,714 $38,173
2015 $2,220,264 $480,930 $195,778 $138,031 $79,655 $39,275
2016 $2,124,117 $480,804 $197,651 $139,713 $80,921 $40,078
2017 $2,374,937 $515,371 $208,053 $145,135 $83,682 $41,740
2018 $2,514,209 $540,009 $217,913 $151,935 $87,044 $43,614
2019 $2,458,432 $546,434 $221,572 $154,589 $87,917 $44,269

Source: IRS, Statistics of Income, Individual Income Rates and Tax Shares 

Table 8. Average Tax Rate, 1980–2019 (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%
The Tax Reform Act of 1986 changed the definition of AGI, so data above and below this line is 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%
The IRS changed methodology, so data above and below this line is not strictly comparable.
2001 14.47% 28.17% 27.60% 23.91% 15.20% 21.68% 11.87% 18.35% 9.20% 16.08% 4.92%
2002 13.28% 28.48% 27.37% 23.17% 14.15% 20.76% 10.70% 17.23% 8.00% 14.87% 3.86%
2003 12.11% 24.60% 24.38% 20.92% 12.46% 18.70% 9.69% 15.57% 7.41% 13.53% 3.49%
2004 12.31% 23.06% 23.52% 20.83% 12.53% 18.80% 9.41% 15.71% 7.27% 13.68% 3.53%
2005 12.65% 22.48% 23.15% 20.93% 12.61% 19.03% 9.45% 16.04% 7.18% 14.01% 3.51%
2006 12.80% 21.94% 22.80% 20.80% 12.84% 19.02% 9.52% 16.12% 7.22% 14.12% 3.51%
2007 12.90% 21.42% 22.46% 20.66% 12.92% 18.96% 9.61% 16.16% 7.27% 14.19% 3.56%
2008 12.54% 22.67% 23.29% 20.83% 12.66% 18.87% 9.45% 15.85% 6.97% 13.79% 3.26%
2009 11.39% 24.28% 24.05% 20.59% 11.53% 18.19% 8.36% 14.81% 5.76% 12.61% 2.35%
2010 11.81% 22.84% 23.39% 20.64% 11.98% 18.46% 8.70% 15.22% 6.01% 13.06% 2.37%
2011 12.54% 22.82% 23.50% 20.89% 12.83% 18.85% 9.70% 15.82% 6.98% 13.76% 3.13%
2012 13.11% 21.67% 22.83% 20.97% 13.33% 19.21% 9.96% 16.35% 7.21% 14.33% 3.28%
2013 13.64% 27.91% 27.08% 23.20% 13.40% 20.75% 10.11% 17.28% 7.31% 14.98% 3.30%
2014 14.16% 27.67% 27.16% 23.61% 13.73% 21.25% 10.37% 17.83% 7.48% 15.52% 3.45%
2015 14.34% 27.44% 27.10% 23.68% 13.99% 21.37% 10.62% 18.00% 7.67% 15.71% 3.59%
2016 14.20% 27.05% 26.87% 23.49% 14.05% 21.19% 10.71% 17.84% 7.81% 15.57% 3.73%
2017 14.64% 26.93% 26.76% 23.70% 14.29% 21.49% 10.96% 18.23% 8.06% 15.99% 4.05%
2018 13.28% 25.96% 25.44% 21.96% 13.14% 19.89% 9.75% 16.77% 6.88% 14.59% 3.36%
2019 13.29% 26.12% 25.57% 21.98% 13.28% 19.89% 9.78% 16.73% 6.94% 14.55% 3.54%

Source: IRS, Statistics of Income, Individual Income Rates and Tax Shares

Table 4.1.  All Individual Returns Excluding Dependents: Number of Returns, Shares of Adjusted Gross Income (AGI) and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates, by Selected Expanded Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year, Tax Years 2001-2019
[All figures are estimates based on samples]
  Total Descending cumulative percentiles
Top 0.001 percent Top 0.01 percent Top 0.1 percent Top 1 percent Top 2 percent Top 3 percent Top 4 percent Top 5 percent Top 10 percent Top 20 percent Top 25 percent Top 30 percent Top 40 percent Top 50 percent
Number of returns:                              
2001 119,370,886 1,194 11,937 119,371 1,193,709 2,387,418 3,581,127 4,774,835 5,968,544 11,937,089 23,874,177 29,842,722 35,811,266 47,748,354 59,685,443
2002 119,850,561 1,199 11,985 119,851 1,198,506 2,397,011 3,595,517 4,794,022 5,992,528 11,985,056 23,970,112 29,962,640 35,955,168 47,940,224 59,925,281
2003 120,758,947 1,208 12,076 120,759 1,207,589 2,415,179 3,622,768 4,830,358 6,037,947 12,075,895 24,151,789 30,189,737 36,227,684 48,303,579 60,379,474
2004 122,509,974 1,225 12,251 122,510 1,225,100 2,450,199 3,675,299 4,900,399 6,125,499 12,250,997 24,501,995 30,627,494 36,752,992 49,003,990 61,254,987
2005 124,673,055 1,247 12,467 124,673 1,246,731 2,493,461 3,740,192 4,986,922 6,233,653 12,467,306 24,934,611 31,168,264 37,401,917 49,869,222 62,336,528
2006 128,441,165 1,284 12,844 128,441 1,284,412 2,568,823 3,853,235 5,137,647 6,422,058 12,844,117 25,688,233 32,110,291 38,532,350 51,376,466 64,220,583
2007 [4] 132,654,911 [4] 1,327 [4] 13,265 132,654 1,326,549 2,653,098 3,979,647 5,306,196 6,632,746 13,265,491 26,530,982 33,163,728 39,796,473 53,061,964 66,327,456
2008 132,891,770 1,329 13,289 132,892 1,328,918 2,657,835 3,986,753 5,315,671 6,644,589 13,289,177 26,578,354 33,222,943 39,867,531 53,156,708 66,445,885
2009 132,619,936 1,326 13,262 132,620 1,326,199 2,652,399 3,978,598 5,304,797 6,630,997 13,261,994 26,523,987 33,154,984 39,785,981 53,047,974 66,309,968
2010 135,033,492 1,350 13,503 135,033 1,350,335 2,700,670 4,051,005 5,401,340 6,751,675 13,503,349 27,006,698 33,758,373 40,510,048 54,013,397 67,516,746
2011 136,585,712 1,366 13,659 136,586 1,365,857 2,731,714 4,097,571 5,463,428 6,829,286 13,658,571 27,317,142 34,146,428 40,975,714 54,634,285 68,292,856
2012 136,080,353 1,361 13,608 136,080 1,360,804 2,721,607 4,082,411 5,443,214 6,804,018 13,608,035 27,216,071 34,020,088 40,824,106 54,432,141 68,040,177
2013 138,313,155 1,383 13,831 138,313 1,383,132 2,766,263 4,149,395 5,532,526 6,915,658 13,831,316 27,662,631 34,578,289 41,493,947 55,325,262 69,156,578
2014 139,562,034 1,396 13,956 139,562 1,395,620 2,791,241 4,186,861 5,582,481 6,978,102 13,956,203 27,912,407 34,890,509 41,868,610 55,824,814 69,781,017
2015 141,204,625 1,412 14,120 141,205 1,412,046 2,824,093 4,236,139 5,648,185 7,060,231 14,120,463 28,240,925 35,301,156 42,361,388 56,481,850 70,602,313
2016 140,888,785 1,409 14,089 140,889 1,408,888 2,817,776 4,226,664 5,635,551 7,044,439 14,088,879 28,177,757 35,222,196 42,266,636 56,355,514 70,444,393
2017 143,295,160 1,433 14,330 143,295 1,432,952 2,865,903 4,298,855 5,731,806 7,164,758 14,329,516 28,659,032 35,823,790 42,988,548 57,318,064 71,647,580
2018 144,317,866 1,443 14,432 144,318 1,443,179 2,886,357 4,329,536 5,772,715 7,215,893 14,431,787 28,863,573 36,079,467 43,295,360 57,727,146 72,158,933
2019 148,245,929 1,482 14,825 148,246 1,482,459 2,964,919 4,447,378 5,929,837 7,412,296 14,824,593 29,649,186 37,061,482 44,473,779 59,298,372 74,122,965
Adjusted gross income floor on percentiles (current dollars):                              
2001 N/A 31,331,335 6,869,952 1,393,718 306,635 207,592 167,788 145,667 132,082 96,151 67,818 59,026 51,863 40,293 31,418
2002 N/A 25,921,482 5,891,214 1,245,352 296,194 200,654 164,409 144,575 130,750 95,699 67,928 59,066 51,721 40,073 31,299
2003 N/A 28,489,160 6,386,149 1,317,088 305,939 205,565 168,248 147,132 133,741 97,470 69,304 59,896 52,353 40,383 31,447
2004 N/A 38,780,500 8,455,107 1,617,918 339,993 224,320 181,127 156,665 140,758 101,838 72,069 62,794 54,765 42,081 32,622
2005 N/A 50,796,495 10,738,867 1,938,175 379,261 245,392 194,726 167,281 149,216 106,864 74,790 64,821 56,583 43,361 33,484
2006 N/A 54,665,360 11,649,460 2,124,625 402,603 258,800 205,835 176,455 157,390 112,016 77,776 67,291 58,505 44,748 34,417
2007 N/A 62,955,875 12,747,384 2,251,017 426,439 270,440 214,832 184,473 164,883 116,396 80,723 69,559 60,617 46,200 35,541
2008 N/A 49,546,782 10,097,827 1,867,652 392,513 260,381 209,750 181,624 163,512 116,813 80,886 69,813 60,535 46,120 35,340
2009 N/A 34,381,494 7,206,540 1,469,393 351,968 243,096 198,731 174,432 157,342 114,181 79,237 68,216 58,876 44,529 34,156
2010 N/A 45,039,369 8,762,618 1,634,386 369,691 252,785 205,942 179,023 161,579 116,623 80,462 69,126 59,512 44,895 34,338
2011 N/A 41,965,258 8,830,028 1,717,675 388,905 262,933 213,441 185,812 167,728 120,136 82,241 70,492 60,789 45,722 34,823
2012 N/A 62,068,187 12,104,014 2,161,175 434,682 285,908 227,923 196,416 175,817 125,195 85,440 73,354 63,222 47,475 36,055
2013 N/A 45,097,112 9,460,540 1,860,848 428,713 287,018 231,507 200,472 179,760 127,695 87,434 74,955 64,650 48,463 36,841
2014 N/A 56,981,718 11,407,987 2,136,762 465,626 306,650 245,902 211,261 188,996 133,445 90,606 77,714 66,868 50,083 38,173
2015 N/A 59,380,503 11,930,649 2,220,264 480,930 316,913 253,979 218,911 195,778 138,031 93,212 79,655 68,632 51,571 39,275
2016 N/A 53,052,900 10,963,921 2,124,117 480,804 319,796 256,673 221,381 197,651 139,713 94,620 80,921 69,581 52,529 40,078
2017 N/A 63,430,119 12,899,070 2,374,937 515,371 339,478 271,182 232,955 208,053 145,135 97,870 83,682 72,268 54,672 41,740
2018 N/A 68,934,261 13,576,286 2,514,209 540,009 359,368 286,106 245,050 217,913 151,935 101,765 87,044 75,083 57,092 43,614
2019 N/A 60,658,598 12,623,539 2,458,432 546,434 364,693 291,384 249,320 221,572 154,589 103,012 87,917 75,991 57,685 44,269
Adjusted gross income floor on percentiles (constant dollars): [1]                              
2001 N/A 23,122,756 5,070,075 1,028,574 226,299 153,204 123,829 107,503 97,477 70,960 50,050 43,562 38,275 29,737 23,187
2002 N/A 18,838,286 4,281,406 905,052 215,257 145,824 119,483 105,069 95,022 69,549 49,366 42,926 37,588 29,123 22,746
2003 N/A 20,233,778 4,535,617 935,432 217,286 145,998 119,494 104,497 94,987 69,226 49,222 42,540 37,183 28,681 22,335
2004 N/A 26,837,716 5,851,285 1,119,666 235,289 155,239 125,347 108,419 97,410 70,476 49,875 43,456 37,900 29,122 22,576
2005 N/A 34,000,331 7,187,997 1,297,306 253,856 164,252 130,339 111,969 99,877 71,529 50,060 43,388 37,873 29,023 22,412
2006 N/A 35,450,947 7,554,773 1,377,837 261,091 167,834 133,486 114,433 102,069 72,643 50,438 43,639 37,941 29,019 22,320
2007 N/A 39,694,751 8,037,443 1,419,305 268,877 170,517 135,455 116,313 103,962 73,390 50,897 43,858 38,220 29,130 22,409
2008 N/A 30,083,049 6,131,043 1,133,972 238,320 158,094 127,353 110,276 99,279 70,925 49,111 42,388 36,755 28,002 21,457
2009 N/A 20,951,550 4,391,554 895,425 214,484 148,139 121,104 106,296 95,882 69,580 48,286 41,570 35,878 27,135 20,814
2010 N/A 27,002,020 5,253,368 979,848 221,637 151,550 123,466 107,328 96,870 69,918 48,239 41,442 35,679 26,915 20,586
2011 N/A 24,384,229 5,130,754 998,068 225,976 152,779 124,021 107,967 97,460 69,806 47,787 40,960 35,322 26,567 20,234
2012 N/A 35,346,348 6,892,946 1,230,737 247,541 162,818 129,797 111,854 100,124 71,296 48,656 41,773 36,003 27,036 20,532
2013 N/A 25,301,633 5,307,815 1,044,025 240,528 161,031 129,886 112,474 100,854 71,643 49,055 42,053 36,272 27,190 20,670
2014 N/A 31,464,229 6,299,275 1,179,880 257,110 169,326 135,782 116,654 104,360 73,686 50,031 42,912 36,923 27,655 21,078
2015 N/A 32,752,622 6,580,612 1,224,635 265,268 174,800 140,088 120,745 107,986 76,134 51,413 43,935 37,855 28,445 21,663
2016 N/A 28,895,915 5,971,635 1,156,926 261,876 174,181 139,800 120,578 107,653 76,096 51,536 44,075 37,898 28,611 21,829
2017 N/A 33,829,397 6,879,504 1,266,633 274,865 181,055 144,630 124,243 110,962 77,405 52,197 44,630 38,543 29,158 22,261
2018 N/A 35,884,571 7,067,301 1,308,802 281,108 187,073 148,936 127,564 113,437 79,092 52,975 45,312 39,085 29,720 22,704
2019 N/A 31,011,553 6,453,752 1,256,867 279,363 186,448 148,969 127,464 113,278 79,033 52,665 44,947 38,850 29,491 22,632
Adjusted gross income (millions of dollars):                               
2001 6,116,274 84,705 216,684 492,437 1,064,928 1,360,872 1,582,562 1,768,355 1,933,563 2,599,650 3,555,692 3,933,186 4,263,535 4,810,102 5,235,273
2002 5,982,260 68,565 179,420 420,987 960,352 1,247,308 1,463,587 1,647,849 1,812,094 2,472,326 3,431,568 3,811,534 4,143,048 4,689,683 5,114,828
2003 6,156,994 83,238 206,010 465,594 1,030,178 1,327,075 1,549,825 1,738,945 1,907,837 2,586,777 3,572,674 3,961,657 4,300,174 4,855,774 5,286,949
2004 6,734,554 111,932 280,449 615,494 1,278,879 1,610,803 1,855,778 2,061,398 2,243,098 2,968,169 4,010,897 4,423,150 4,782,507 5,371,578 5,826,206
2005 7,365,689 143,370 362,581 783,762 1,560,659 1,932,055 2,202,354 2,426,492 2,623,077 3,400,596 4,506,197 4,940,249 5,317,903 5,936,944 6,412,897
2006 7,969,813 170,567 418,573 895,044 1,761,119 2,166,188 2,460,559 2,704,549 2,918,422 3,759,733 4,947,104 5,412,038 5,815,385 6,474,937 6,980,130
2007 8,621,963 219,494 503,678 1,030,091 1,971,021 2,411,916 2,729,468 2,992,467 3,223,396 4,128,240 5,401,825 5,898,437 6,329,354 7,032,507 7,571,084
2008 8,206,158 173,257 397,957 825,898 1,656,771 2,072,196 2,380,698 2,639,100 2,867,730 3,772,889 5,055,298 5,554,583 5,986,923 6,690,342 7,228,036
2009 7,578,641 126,242 281,687 601,504 1,304,627 1,684,139 1,973,637 2,219,853 2,439,146 3,317,402 4,570,256 5,057,761 5,478,063 6,159,780 6,678,194
2010 8,039,779 166,727 366,563 742,989 1,517,146 1,922,058 2,228,360 2,486,918 2,716,199 3,631,364 4,927,262 5,430,952 5,864,278 6,564,169 7,095,680
2011 8,317,188 144,984 342,338 737,251 1,555,701 1,984,960 2,306,674 2,578,137 2,818,879 3,774,978 5,120,188 5,640,585 6,088,552 6,810,489 7,356,627
2012 9,041,744 219,067 501,374 1,017,057 1,976,738 2,446,464 2,791,205 3,078,337 3,330,944 4,327,899 5,722,980 6,261,677 6,725,553 7,473,507 8,037,800
2013 9,033,840 168,992 384,881 815,662 1,719,794 2,195,723 2,550,046 2,847,179 3,109,388 4,143,498 5,591,750 6,151,678 6,633,611 7,409,491 7,995,603
2014 9,708,663 207,145 475,714 986,078 1,997,819 2,514,973 2,895,712 3,212,471 3,490,867 4,583,416 6,104,146 6,690,287 7,193,799 8,002,581 8,614,544
2015 10,142,620 214,647 495,201 1,033,473 2,094,906 2,636,987 3,034,889 3,366,920 3,658,556 4,803,327 6,389,094 6,997,737 7,519,683 8,360,826 8,998,075
2016 10,156,612 204,934 460,894 966,465 2,003,066 2,544,904 2,946,100 3,280,595 3,574,828 4,729,405 6,333,469 6,950,051 7,479,129 8,331,664 8,979,705
2017 10,936,500 256,250 565,453 1,150,471 2,301,449 2,889,391 3,321,003 3,680,328 3,995,037 5,220,949 6,913,130 7,561,368 8,118,508 9,019,611 9,706,054
2018 11,563,883 241,954 570,189 1,196,670 2,420,025 3,044,552 3,503,876 3,884,856 4,217,996 5,511,117 7,289,834 7,969,121 8,552,653 9,499,838 10,221,814
2019 11,882,850 214,487 522,449 1,140,517 2,393,383 3,042,810 3,523,664 3,921,774 4,269,727 5,621,027 7,472,188 8,177,266 8,783,586 9,766,007 10,517,131
Total income tax (millions of dollars):  [2]                              
2001 884,931 20,363 57,329 138,735 293,968 358,761 401,189 434,411 462,288 563,525 681,732 721,756 755,307 807,098 841,587
2002 794,282 16,728 48,388 119,894 262,820 323,052 362,355 393,407 419,871 513,320 620,746 656,602 687,111 731,873 760,808
2003 745,514 17,169 47,192 114,559 251,146 308,878 345,930 374,786 399,176 483,792 582,130 617,015 645,885 688,113 715,163
2004 829,096 21,437 59,739 141,937 300,802 367,392 409,259 440,979 467,165 558,007 659,803 694,983 724,830 769,074 797,040
2005 931,693 27,171 75,151 176,152 361,264 437,452 485,042 520,483 549,068 647,115 755,252 792,545 823,488 869,272 898,262
2006 1,020,438 30,860 83,499 196,358 401,610 485,109 536,823 575,603 607,088 715,108 832,153 872,385 905,569 954,823 985,657
2007 1,111,872 38,587 97,979 220,636 442,633 534,150 590,292 631,830 666,021 782,903 909,392 952,964 988,633 1,041,166 1,074,502
2008 1,028,669 33,136 83,085 187,200 385,857 470,285 523,500 563,684 597,246 711,873 837,561 880,244 915,035 965,691 996,815
2009 863,486 26,328 64,253 146,030 313,826 387,828 435,662 472,299 502,274 603,504 712,700 749,022 777,801 818,789 842,286
2010 949,144 31,453 76,390 169,734 354,810 436,043 488,303 528,045 560,649 670,319 787,407 826,796 858,000 901,560 926,782
2011 1,042,571 26,488 70,545 168,222 365,518 453,679 510,000 553,220 588,967 711,663 846,579 892,616 929,529 981,800 1,012,460
2012 1,184,978 38,563 97,902 220,414 451,328 550,934 613,192 660,121 698,543 831,445 975,377 1,024,046 1,063,388 1,119,368 1,152,063
2013 1,231,911 40,764 100,868 227,623 465,705 567,786 631,900 680,817 721,242 859,863 1,011,220 1,062,798 1,104,510 1,163,238 1,197,603
2014 1,374,379 49,740 123,288 272,826 542,640 656,229 727,556 780,687 824,153 974,124 1,137,716 1,192,679 1,236,678 1,299,383 1,336,637
2015 1,454,325 51,375 127,236 283,577 567,697 688,137 763,764 820,335 866,447 1,026,601 1,201,501 1,259,698 1,306,271 1,373,073 1,413,200
2016 1,442,385 46,845 115,384 261,423 538,257 658,950 735,763 793,331 839,898 1,002,072 1,180,713 1,240,010 1,288,231 1,356,952 1,398,523
2017 1,601,309 61,750 143,024 309,765 615,979 748,944 833,142 895,962 946,954 1,122,158 1,314,957 1,378,757 1,430,369 1,505,513 1,551,537
2018 1,536,178 55,455 139,455 310,631 615,716 737,900 815,821 876,470 926,367 1,096,343 1,279,036 1,336,041 1,382,868 1,450,202 1,491,041
2019 1,578,661 49,185 128,817 297,920 612,027 739,896 822,470 886,070 938,429 1,117,856 1,308,416 1,367,843 1,416,809 1,487,163 1,530,288
Average tax rate (percentage): [3]                              
2001 14.47 24.04 26.46 28.17 27.60 26.36 25.35 24.57 23.91 21.68 19.17 18.35 17.72 16.78 16.08
2002 13.28 24.40 26.97 28.48 27.37 25.90 24.76 23.87 23.17 20.76 18.09 17.23 16.58 15.61 14.87
2003 12.11 20.63 22.91 24.60 24.38 23.28 22.32 21.55 20.92 18.70 16.29 15.57 15.02 14.17 13.53
2004 12.31 19.15 21.30 23.06 23.52 22.81 22.05 21.39 20.83 18.80 16.45 15.71 15.16 14.32 13.68
2005 12.65 18.95 20.73 22.48 23.15 22.64 22.02 21.45 20.93 19.03 16.76 16.04 15.49 14.64 14.01
2006 12.80 18.09 19.95 21.94 22.80 22.39 21.82 21.28 20.80 19.02 16.82 16.12 15.57 14.75 14.12
2007 12.90 17.58 19.45 21.42 22.46 22.15 21.63 21.11 20.66 18.96 16.83 16.16 15.62 14.81 14.19
2008 12.54 19.13 20.88 22.67 23.29 22.70 21.99 21.36 20.83 18.87 16.57 15.85 15.28 14.43 13.79
2009 11.39 20.86 22.81 24.28 24.05 23.03 22.07 21.28 20.59 18.19 15.59 14.81 14.20 13.29 12.61
2010 11.81 18.87 20.84 22.84 23.39 22.69 21.91 21.23 20.64 18.46 15.98 15.22 14.63 13.73 13.06
2011 12.54 18.27 20.61 22.82 23.50 22.86 22.11 21.46 20.89 18.85 16.53 15.82 15.27 14.42 13.76
2012 13.11 17.60 19.53 21.67 22.83 22.52 21.97 21.44 20.97 19.21 17.04 16.35 15.81 14.98 14.33
2013 13.64 24.12 26.21 27.91 27.08 25.86 24.78 23.91 23.20 20.75 18.08 17.28 16.65 15.70 14.98
2014 14.16 24.01 25.92 27.67 27.16 26.09 25.13 24.30 23.61 21.25 18.64 17.83 17.19 16.24 15.52
2015 14.34 23.93 25.69 27.44 27.10 26.10 25.17 24.36 23.68 21.37 18.81 18.00 17.37 16.42 15.71
2016 14.20 22.86 25.03 27.05 26.87 25.89 24.97 24.18 23.49 21.19 18.64 17.84 17.22 16.29 15.57
2017 14.64 24.10 25.29 26.93 26.76 25.92 25.09 24.34 23.70 21.49 19.02 18.23 17.62 16.69 15.99
2018 13.28 22.92 24.46 25.96 25.44 24.24 23.28 22.56 21.96 19.89 17.55 16.77 16.17 15.27 14.59
2019 13.29 22.93 24.66 26.12 25.57 24.32 23.34 22.59 21.98 19.89 17.51 16.73 16.13 15.23 14.55
Adjusted gross income share (percentage):                              
2001 100.00 1.38 3.54 8.05 17.41 22.25 25.87 28.91 31.61 42.50 58.13 64.31 69.71 78.64 85.60
2002 100.00 1.15 3.00 7.04 16.05 20.85 24.47 27.55 30.29 41.33 57.36 63.71 69.26 78.39 85.50
2003 100.00 1.35 3.35 7.56 16.73 21.55 25.17 28.24 30.99 42.01 58.03 64.34 69.84 78.87 85.87
2004 100.00 1.66 4.16 9.14 18.99 23.92 27.56 30.61 33.31 44.07 59.56 65.68 71.01 79.76 86.51
2005 100.00 1.95 4.92 10.64 21.19 26.23 29.90 32.94 35.61 46.17 61.18 67.07 72.20 80.60 87.06
2006 100.00 2.14 5.25 11.23 22.10 27.18 30.87 33.93 36.62 47.17 62.07 67.91 72.97 81.24 87.58
2007 100.00 2.55 5.84 11.95 22.86 27.97 31.66 34.71 37.39 47.88 62.65 68.41 73.41 81.57 87.81
2008 100.00 2.11 4.85 10.06 20.19 25.25 29.01 32.16 34.95 45.98 61.60 67.69 72.96 81.53 88.08
2009 100.00 1.67 3.72 7.94 17.21 22.22 26.04 29.29 32.18 43.77 60.30 66.74 72.28 81.28 88.12
2010 100.00 2.07 4.56 9.24 18.87 23.91 27.72 30.93 33.78 45.17 61.29 67.55 72.94 81.65 88.26
2011 100.00 1.74 4.12 8.86 18.70 23.87 27.73 31.00 33.89 45.39 61.56 67.82 73.20 81.88 88.45
2012 100.00 2.42 5.55 11.25 21.86 27.06 30.87 34.05 36.84 47.87 63.30 69.25 74.38 82.66 88.90
2013 100.00 1.87 4.26 9.03 19.04 24.31 28.23 31.52 34.42 45.87 61.90 68.10 73.43 82.02 88.51
2014 100.00 2.13 4.90 10.16 20.58 25.90 29.83 33.09 35.96 47.21 62.87 68.91 74.10 82.43 88.73
2015 100.00 2.12 4.88 10.19 20.65 26.00 29.92 33.20 36.07 47.36 62.99 68.99 74.14 82.43 88.72
2016 100.00 2.02 4.54 9.52 19.72 25.06 29.01 32.30 35.20 46.56 62.36 68.43 73.64 82.03 88.41
2017 100.00 2.34 5.17 10.52 21.04 26.42 30.37 33.65 36.53 47.74 63.21 69.14 74.23 82.47 88.75
2018 100.00 2.09 4.93 10.35 20.93 26.33 30.30 33.59 36.48 47.66 63.04 68.91 73.96 82.15 88.39
2019 100.00 1.81 4.40 9.60 20.14 25.61 29.65 33.00 35.93 47.30 62.88 68.82 73.92 82.19 88.51
Total income tax share (percentage):                              
2001 100.00 2.30 6.48 15.68 33.22 40.54 45.34 49.09 52.24 63.68 77.04 81.56 85.35 91.20 95.10
2002 100.00 2.11 6.09 15.09 33.09 40.67 45.62 49.53 52.86 64.63 78.15 82.67 86.51 92.14 95.79
2003 100.00 2.30 6.33 15.37 33.69 41.43 46.40 50.27 53.54 64.89 78.08 82.76 86.64 92.30 95.93
2004 100.00 2.59 7.21 17.12 36.28 44.31 49.36 53.19 56.35 67.30 79.58 83.82 87.42 92.76 96.13
2005 100.00 2.92 8.07 18.91 38.78 46.95 52.06 55.86 58.93 69.46 81.06 85.07 88.39 93.30 96.41
2006 100.00 3.02 8.18 19.24 39.36 47.54 52.61 56.41 59.49 70.08 81.55 85.49 88.74 93.57 96.59
2007 100.00 3.47 8.81 19.84 39.81 48.04 53.09 56.83 59.90 70.41 81.79 85.71 88.92 93.64 96.64
2008 100.00 3.22 8.08 18.20 37.51 45.72 50.89 54.80 58.06 69.20 81.42 85.57 88.95 93.88 96.90
2009 100.00 3.05 7.44 16.91 36.34 44.91 50.45 54.70 58.17 69.89 82.54 86.74 90.08 94.82 97.54
2010 100.00 3.31 8.05 17.88 37.38 45.94 51.45 55.63 59.07 70.62 82.96 87.11 90.40 94.99 97.64
2011 100.00 2.54 6.77 16.14 35.06 43.52 48.92 53.06 56.49 68.26 81.20 85.62 89.16 94.17 97.11
2012 100.00 3.25 8.26 18.60 38.09 46.49 51.75 55.71 58.95 70.17 82.31 86.42 89.74 94.46 97.22
2013 100.00 3.31 8.19 18.48 37.80 46.09 51.29 55.27 58.55 69.80 82.09 86.27 89.66 94.43 97.22
2014 100.00 3.62 8.97 19.85 39.48 47.75 52.94 56.80 59.97 70.88 82.78 86.78 89.98 94.54 97.25
2015 100.00 3.53 8.75 19.50 39.04 47.32 52.52 56.41 59.58 70.59 82.62 86.62 89.82 94.41 97.17
2016 100.00 3.25 8.00 18.12 37.32 45.68 51.01 55.00 58.23 69.47 81.86 85.97 89.31 94.08 96.96
2017 100.00 3.86 8.93 19.34 38.47 46.77 52.03 55.95 59.14 70.08 82.12 86.10 89.33 94.02 96.89
2018 100.00 3.61 9.08 20.22 40.08 48.03 53.11 57.06 60.30 71.37 83.26 86.97 90.02 94.40 97.06
2019 100.00 3.12 8.16 18.87 38.77 46.87 52.10 56.13 59.44 70.81 82.88 86.65 89.75 94.20 96.94

Notes: N/A– Not applicable.

[1] For Table 4.1, constant dollars were calculated using the U.S. Bureau of Labor Statistics’ consumer price index for urban consumers (CPI-U, 1990=100). For 2019 the CPI-U = 255.657.

[2] Total income tax was the sum of income tax after credits (including the subtraction of excess advance premium tax credit repayment, the earned income credit, American opportunity credit, health coverage tax credit, and the regulated investment credit credit) limited to zero plus net investment income tax from Form 8960 and the tax fromForm 4970, Tax on Accumulation Distribution of Trusts. It does not include any refundable portions of these credits.

[3] The average tax rate was computed by dividing total income tax (see footnote 2) by adjusted gross income.

[4] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus payment and who had no other reason to file.

Source: IRS, Statistics of Income Division, Publication 1304,  November 2021

Table 4.2.  All Individual Returns Excluding Dependents: Number of Returns, Shares of Adjusted Gross Income (AGI) and Total Income Tax, and Average Tax Rates, by Selected Ascending Cumulative Percentiles of Returns Based on Income Size Using the Definition of AGI for Each Year, Tax Years 2001-2019
[All figures are estimates based on samples]
Item, tax year Total Ascending cumulative percentiles
Bottom 50 percent Bottom 75 percent Bottom 90 percent Bottom 95 percent Bottom 99 Percent
Number of returns:            
2001 119,370,886 59,685,443 89,528,165 107,433,797 113,402,342 118,177,177
2002 119,850,561 59,925,281 89,887,921 107,865,505 113,858,033 118,652,055
2003 120,758,947 60,379,474 90,569,210 108,683,052 114,721,000 119,551,358
2004 122,509,974 61,254,987 91,882,481 110,258,977 116,384,475 121,284,874
2005 124,673,055 62,336,528 93,504,791 112,205,750 118,439,402 123,426,324
2006 128,441,165 64,220,583 96,330,874 115,597,049 122,019,107 127,156,753
2007 [3] 132,654,911 66,327,456 99,491,183 119,389,420 126,022,165 131,328,362
2008 132,891,770 66,445,885 99,668,828 119,602,593 126,247,182 131,562,852
2009 132,619,936 66,309,968 99,464,952 119,357,942 125,988,939 131,293,737
2010 135,033,492 67,516,746 101,275,119 121,530,143 128,281,817 133,683,157
2011 136,585,712 68,292,856 102,439,284 122,927,141 129,756,426 135,219,855
2012 136,080,353 68,040,177 102,060,265 122,472,318 129,276,335 134,719,549
2013 138,313,155 69,156,578 103,734,866 124,481,840 131,397,497 136,930,023
2014 139,562,034 69,781,017 104,671,526 125,605,831 132,583,932 138,166,414
2015 141,204,625 70,602,313 105,903,469 127,084,163 134,144,394 139,792,579
2016 140,888,785 70,444,393 105,666,589 126,799,907 133,844,346 139,479,897
2017 143,295,160 71,647,580 107,471,370 128,965,644 136,130,402 141,862,208
2018 144,317,866 72,158,933 108,238,400 129,886,079 137,101,973 142,874,687
2019 148,245,929 74,122,965 111,184,447 133,421,336 140,833,633 146,763,470
Adjusted gross income (millions of dollars):  3,928,063 2.7%        
2001 6,116,274 881,001 2,183,088 3,516,624 4,182,711 5,051,346
2002 5,982,260 867,431 2,170,726 3,509,933 4,170,166 5,021,907
2003 6,156,994 870,045 2,195,336 3,570,217 4,249,157 5,126,816
2004 6,734,554 908,348 2,311,404 3,766,385 4,491,456 5,455,674
2005 7,365,689 952,792 2,425,440 3,965,094 4,742,612 5,805,030
2006 7,969,813 989,682 2,557,775 4,210,079 5,051,390 6,208,693
2007 8,621,963 1,050,879 2,723,525 4,493,722 5,398,566 6,650,942
2008 8,206,158 978,122 2,651,575 4,433,269 5,338,428 6,549,387
2009 7,578,641 900,447 2,520,880 4,261,239 5,139,495 6,274,014
2010 8,039,779 944,099 2,608,826 4,408,415 5,323,580 6,522,633
2011 8,317,188 960,561 2,676,602 4,542,210 5,498,309 6,761,487
2012 9,041,744 1,003,944 2,780,067 4,713,845 5,710,800 7,065,006
2013 9,033,840 1,038,237 2,882,162 4,890,343 5,924,452 7,314,046
2014 9,708,663 1,094,119 3,018,376 5,125,247 6,217,796 7,710,844
2015 10,142,620 1,144,545 3,144,883 5,339,293 6,484,064 8,047,714
2016 10,156,612 1,176,907 3,206,562 5,427,208 6,581,784 8,153,546
2017 10,936,500 1,230,446 3,375,132 5,715,551 6,941,463 8,635,051
2018 11,563,883 1,342,069 3,594,762 6,052,766 7,345,887 9,143,858
2019 11,882,850 1,365,719 3,705,584 6,261,823 7,613,122 9,489,467
Total income tax (millions of dollars):  [1] 318,967 2.8%        
2001 884,931 43,344 163,175 321,406 422,643 590,963
2002 794,282 33,474 137,679 280,962 374,411 531,462
2003 745,514 30,351 128,499 261,722 346,338 494,368
2004 829,096 32,054 134,114 271,089 361,932 528,294
2005 931,693 33,431 139,143 284,578 382,625 570,430
2006 1,020,438 34,781 148,053 305,330 413,350 618,828
2007 1,111,872 37,371 158,909 328,969 445,851 669,239
2008 1,028,669 31,857 148,425 316,797 431,423 642,812
2009 863,486 21,200 114,465 259,982 361,213 549,660
2010 949,144 22,363 122,347 278,824 388,495 594,333
2011 1,042,571 30,109 149,953 330,907 453,605 677,052
2012 1,184,978 32,915 160,934 353,533 486,435 733,650
2013 1,231,911 34,307 169,113 372,048 510,669 766,206
2014 1,374,379 37,740 181,700 400,255 550,226 831,738
2015 1,454,325 41,125 194,628 427,723 587,879 886,628
2016 1,442,385 43,863 202,378 440,313 602,487 904,128
2017 1,601,309 49,772 222,552 479,151 654,355 985,330
2018 1,536,178 45,137 200,137 439,835 609,811 920,462
2019 1,578,661 48,373 210,818 460,789 640,232 966,634
Average tax rate (percentage):  [2]            
2001 14.47 4.92 7.47 9.14 10.10 11.70
2002 13.28 3.86 6.34 8.00 8.98 10.58
2003 12.11 3.49 5.85 7.33 8.15 9.64
2004 12.31 3.53 5.80 7.20 8.06 9.68
2005 12.65 3.51 5.74 7.18 8.07 9.83
2006 12.80 3.51 5.79 7.25 8.18 9.97
2007 12.90 3.56 5.83 7.32 8.26 10.06
2008 12.54 3.26 5.60 7.15 8.08 9.81
2009 11.39 2.35 4.54 6.10 7.03 8.76
2010 11.81 2.37 4.69 6.32 7.30 9.11
2011 12.54 3.13 5.60 7.29 8.25 10.01
2012 13.11 3.28 5.79 7.50 8.52 10.38
2013 13.64 3.30 5.87 7.61 8.62 10.48
2014 14.16 3.45 6.02 7.81 8.85 10.79
2015 14.34 3.59 6.19 8.01 9.07 11.02
2016 14.20 3.73 6.31 8.11 9.15 11.09
2017 14.64 4.05 6.59 8.38 9.43 11.41
2018 13.28 3.36 5.57 7.27 8.30 10.07
2019 13.29 3.54 5.69 7.36 8.41 10.19
Adjusted gross income share (percentage):            
2001 100.00 14.40 35.69 57.50 68.39 82.59
2002 100.00 14.50 36.29 58.67 69.71 83.95
2003 100.00 14.13 35.66 57.99 69.01 83.27
2004 100.00 13.49 34.32 55.93 66.69 81.01
2005 100.00 12.94 32.93 53.83 64.39 78.81
2006 100.00 12.42 32.09 52.83 63.38 77.90
2007 100.00 12.19 31.59 52.12 62.61 77.14
2008 100.00 11.92 32.31 54.02 65.05 79.81
2009 100.00 11.88 33.26 56.23 67.82 82.79
2010 100.00 11.74 32.45 54.83 66.22 81.13
2011 100.00 11.55 32.18 54.61 66.11 81.30
2012 100.00 11.10 30.75 52.13 63.16 78.14
2013 100.00 11.49 31.90 54.13 65.58 80.96
2014 100.00 11.27 31.09 52.79 64.04 79.42
2015 100.00 11.28 31.01 52.64 63.93 79.35
2016 100.00 11.59 31.57 53.44 64.80 80.28
2017 100.00 11.25 30.86 52.26 63.47 78.96
2018 100.00 11.61 31.09 52.34 63.52 79.07
2019 100.00 11.49 31.18 52.70 64.07 79.86
Total income tax share (percentage):            
2001 100.00 4.90 18.44 36.32 47.76 66.78
2002 100.00 4.21 17.33 35.37 47.14 66.91
2003 100.00 4.07 17.24 35.11 46.46 66.31
2004 100.00 3.87 16.18 32.70 43.65 63.72
2005 100.00 3.59 14.93 30.54 41.07 61.23
2006 100.00 3.41 14.51 29.92 40.51 60.64
2007 100.00 3.36 14.29 29.59 40.10 60.19
2008 100.00 3.10 14.43 30.80 41.94 62.49
2009 100.00 2.46 13.26 30.11 41.83 63.66
2010 100.00 2.36 12.89 29.38 40.93 62.62
2011 100.00 2.89 14.38 31.74 43.51 64.94
2012 100.00 2.78 13.58 29.83 41.05 61.91
2013 100.00 2.78 13.73 30.20 41.45 62.20
2014 100.00 2.75 13.22 29.12 40.03 60.52
2015 100.00 2.83 13.38 29.41 40.42 60.96
2016 100.00 3.04 14.03 30.53 41.77 62.68
2017 100.00 3.11 13.90 29.92 40.86 61.53
2018 100.00 2.94 13.03 28.63 39.70 59.92
2019 100.00 3.06 13.35 29.19 40.56 61.23

N/A– Not applicable.

[1] Total income tax was the sum of income tax after credits (including the subtraction of excess advance premium tax credit repayment, the earned income credit, American opportunity credit, health coverage tax credit and the regulated investment credit credit) limited to zero plus net investment income tax from Form 8960 and the tax from Form 4970, Tax on Accumulation Distribution of Trusts.

[2] The average tax rate was computed by dividing total income tax (see footnote 1) by adjusted gross income.

[3] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus payment and who had no other reason to file.

Source: IRS, Statistics of Income Division, Publication 1304, November 2021

 

[1] Internal Revenue Service, Statistics of Income, “Number of Returns, Shares of AGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates,” Table 1, and “Number of Returns, Shares of AGI and Total Income Tax, and Average Tax Rates,” Table 2, https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-rates-and-tax-shares.

[2] “Average income tax rate” is defined as income taxes paid divided by adjusted gross income.

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