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In RAW numbers - from the forms 1040 filed, about 38% of all returns have a zero tax liability. Currently there is a 400+ billion dollar tax gap (the difference between "what should" and "what was" reported) - about 275 bil is figured to be unreported "self employment" income. So the actual percentage can not be accurately guaged - only estimated.

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Q: What percentage of working age Americans pay federal income tax?
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