The following set of tables display the distribution of business income (or flow-through business income) across income classes and statutory marginal tax rates, under current law, for 2011. The tables also disaggregate flow-through business income by its sources and show their distribution across income classes and statutory marginal tax rates. For the purpose of these tables, business income is considered to comprise of the following sources of income/loss:

• Non-farm sole proprietorship income (Schedule C)
• Farm income (Schedule F)
• Rental real estate income (Schedule E Part I)
• Partnership income (Schedule E Part II)
• S Corporation income (Schedule E Part II)