17-Mar-09
http://www.taxpolicycenter.org
PRELIMINARY RESULTS
Table T09-0168
Distribution of Tax Units with Small Business Income, by Cash Income Percentile, 2009 1
All Tax Units
Cash Income Percentile
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Number
(thousands)
Percent of
Total
Tax Units with Small Business
Income2
Number
Percent of Total
(thousands)
Percent of Tax Units with Small Business Income 3
Greater than
0
Greater than
10% of AGI
Greater than Greater than
25% of AGI 50% of AGI
Small Business
Income as
Percent of AGI
37,410
33,710
30,411
26,011
22,659
150,979
24.8
22.3
20.1
17.2
15.0
100.0
6,312
5,218
6,238
7,376
10,243
36,064
17.5
14.5
17.3
20.5
28.4
100.0
16.9
15.5
20.5
28.4
45.2
23.9
15.3
11.4
12.5
13.8
22.6
15.1
13.9
9.0
8.3
7.9
14.8
11.2
12.1
6.6
5.1
4.2
9.2
8.1
18.1
8.3
6.6
6.1
18.4
13.8
11,475
5,519
4,524
1,142
114
7.6
3.7
3.0
0.8
0.1
4,340
2,416
2,622
865
98
12.0
6.7
7.3
2.4
0.3
37.8
43.8
58.0
75.7
85.7
18.0
19.3
32.4
45.7
50.2
10.6
12.2
23.7
34.6
39.2
6.0
7.3
15.7
24.9
28.6
8.5
10.2
20.6
31.6
32.0
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0309-1).
(1) Calendar year. Tax units that are dependents of other tax units are excluded from the analysis. Tax units with negative cash income are not included in the lowest income category but are included
in the totals. The breaks are (in 2009 dollars): 20% $19,957, 40% $37,919, 60% $65,635, 80% $111,847, 90% $160,851, 95% $224,521, 99% $590,626, 99.9% $2,706,133.
(2) Includes all tax units reporting a net gain or loss on Schedules C, E, or F.
(3) Small business income is defined as the sum of the absolute values of the gains or losses reported on Schedules C, E, and F.