Adjusted Gross Income (AGI), on tax returns filed with the IRS, based on 2015 data, are as follows:
AGI $100,000 or greater = 17.4%
AGI of $200,000 or greater = Top 5%
AGI of $500,000 or greater = Top 1% of tax returns filed
The number of rich people gets even smaller when you consider many individuals do not file tax returns and many of the filed returns are joint.