The most recent statistics available from the IRS is FY2009.  This show that the bottom 50% of all taxpayers, half of the country paid only 2.25% of all of the taxes collected.  This consisted of those whose Adjusted Gross Income (AGI) was less than $32,396.

So that means the top 50% of all US taxpayers paid 97.75% of the taxes.  These are the people who made more than $32,396 of AGI.

The top 1% of all taxpayers paid 36.73% of the total tax collected.  This is everyone who had AGI of $343927 and above.

The chart below shows the percentages and AGI.
Percentiles Ranked by AGI       AGI Threshold on Percentiles       Percentage of Federal Personal Income Tax Paid
Top 1%                                         $343,927                                           36.73
Top 5%                                         $154,643                                           58.66
Top 10%                                        $112,124                                           70.47
Top 25%                                         $66,193                                           87.30
Top 50%                                         $32,396                                           97.75
Bottom 50%                                   <$32,396                                             2.25

So remember if you make a combined AGI of over $112,124 you are one the wealthiest 10% as far as AGI goes.  Congratulations.

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