The burden of federal individual income tax is highly progressive and concentrated among high earners:
The top 1% of earners pay approximately 38–46% of all federal income taxes, depending on the year and data source (e.g., 38.4% in 2023, 40.4% in 2022).
The top 10% of earners are responsible for roughly 70–76% of total federal income tax revenue.
The bottom 50% of earners contribute a minimal share, typically between 2–5% of federal income taxes.
For households below the top 10% income bracket, payroll taxes often represent a heavier day-to-day federal tax burden than income taxes. While individual income taxes provide relief to lower-income groups through credits and deductions, payroll taxes are generally regressive, affecting middle- and lower-income workers more significantly relative to their total income