25-Feb-09
http://www.taxpolicycenter.org
PRELIMINARY RESULTS
Table T09-0121
1
Distribution of Tax Units with Small Business Income, by Cash Income Percentile, 2009
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 3
39,087
32,954
30,077
25,155
22,284
150,241
26.0
21.9
20.0
16.7
14.8
100.0
5,400
5,357
6,115
7,345
9,895
34,736
15.5
15.4
17.6
21.1
28.5
100.0
13.8
16.3
20.3
29.2
44.4
23.1
12.5
12.8
13.2
15.0
22.6
15.0
11.4
10.3
9.0
9.0
15.1
11.2
10.1
7.9
5.8
4.9
9.7
8.2
17.5
9.6
7.2
7.0
19.1
14.8
11,263
5,437
4,454
1,016
114
7.5
3.6
3.0
0.7
0.1
4,055
2,394
2,575
771
101
11.7
6.9
7.4
2.2
0.3
36.0
44.0
57.8
75.8
88.3
16.9
20.7
33.1
46.0
48.8
10.1
13.6
24.4
35.7
37.5
5.8
8.4
16.7
26.3
27.6
8.2
11.0
21.3
31.5
28.0
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0308-7).
(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. For percentile breaks for 2009 see: http://taxpolicycenter.org/numbers/displayatab.cfm?Docid=1842
(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.