http://www.kiplinger.com/features/archives/2007/11/taxrank.html said:
How Does Your Income Stack Up?
The data also make it easy for you to know how your income stacks up against your fellow citizens. The newly-released numbers show that an income of $31,987 or more puts you in the top half of taxpayers. Earning a bit more than twice that much -- $64,702 -- earns you a spot among the top 25% of all wage earners. You crack the elite top 10% if you earn more than $108,904.
And $388,806 buys top bragging rights: Earn that much or more and you're among the top 1% of all American earners.