Income tax in the United States
（重定向自US Income tax）
![Federal government receipts by source, 2010.[1]](/Images/godic/202502/19/Federal_Receipts_by_Source,_20101500.jpg")
![Federal receipts by source as share of total receipts (1950–2010). Individual income taxes (blue), payroll taxes/FICA (green), corporate income taxes (red), excise taxes (purple), estate and gift taxes (light blue), other receipts (orange).[5]](/Images/godic/202502/19/Federal_Receipts_by_Source.svg1500.png")
![Total U.S. Tax Revenue as a % of GDP and Income Tax Revenue as a % of GDP, 1945–2011, from Office of Management and Budget Historicals](/Images/godic/202502/19/USTaxRevenue1945-20111500.jpeg")
![As of 2010, 68.8% of Federal individual tax receipts including payroll taxes, were paid by the top 20% of taxpayers by income group - which earned 50% of all household income. The top 1%, which took home 19.3% paid 24.2% whereas the bottom 20% paid 0.4% due to deductions and the earned income tax credit.[9][10]](/Images/godic/202502/19/2010_US_Tax_Liability_by_Income_Group_-_CBO1500.png")
In the United States, a tax is imposed on income by the federal government, most state governments, and many local governments. The income tax is determined by applying a tax rate, which may increase as income increases, to taxable income as defined. Individuals and corporations are directly taxable, and estates and trusts may be taxable on undistributed income.