Most tax units with business income face low tax rates but a significant number fall under the alternative minimum tax (AMT). Nearly two-thirds of tax units reporting income on Schedules C, E, or F will face marginal tax rates no higher than 15 percent in 2007. Most of those facing higher rates
The 2009 distribution of tax units with small business income by cash income percentile. Tax units are considered to have small business income if they report a non-zero value on a Schedule C, E, or F.