Standard reply.

In the most recent tax filing season data available (2024), there were tax returns of:

                                        Top 1%       Top 5%      Top 10%       Top 25%       Top 50%   Bottom 50%  All Taxpayers
  Number of Returns                  1,535,899    7,679,495   15,358,991    38,397,477    76,794,954   76,794,954    153,589,908
  Average Income Taxes Paid           $653,730     $187,468     $108,251       $50,963       $27,891         $667        $14,279 
  Adjusted Gross Income (Millions)  $3,872,395   $6,182,180   $7,745,525   $10,613,602   $13,191,209   $1,531,038    $14,722,247

If we then break those into the actual groups, and numbers per group, then we find their Average Per Capita Income

                                             1          2-5         6-10        11-25        26-50       51-100
  Number of Returns                  1,535,899    6,143,596    7,679,496   23,038,486   38,397,477   76,794,954
  Income Taxes Paid (Millions)      $1,004,063     $435,594     $222,966     $294,234     $185,068      $51,225 
  Adjusted Gross Income (Millions)  $3,872,395   $2,309,785   $1,563,345   $2,868,077   $2,577,607   $1,531,038 
  Average Tax Rate                       25.9%        18.9%        14.3%        10.3%         7.2%         3.3%
  Average Per Capita Income      $2,521,256.28  $375,966.29  $203,573.91  $124,490.69   $67,129.59   $19,936.70

Numbers slightly differ from 2024 IRS Data Book that was published later. 161 million total returns, 2.7T vs 2.2T. https://www.irs.gov/pub/irs-pdf/p55b.pdf

From those numbers, being generous with the $100,000 to $200,000 return category, I get 16.6% (26.8M / 161M) made more than $150,000