The data also make it easy for you to know how your income stacks up against that of your fellow citizens. The numbers show that an income of $31,988 or more puts you in the top half of taxpayers. Earning a bit more than twice that much -- $64,703 -- places you among the top 25% of all wage earners. You crack the elite top 10% if you earn $108,905 or more.
And $388,807 buys top bragging rights: Earn that much or more, and you're among the top 1% of all American earners.
http://articles.moneycentral.msn.com/Taxes/CutYourTaxes/make-32k-youre-in-the-richer-50percent.aspx