* It took $100.1 million to make the cut as one of the nation’s 400 highest income taxpayers in 2013.

* The 400 highest income taxpayers had a collective adjusted gross income of $106 billion, an average of $265 million per Top 400 taxpayer.

* The top 400 taxpayers filed 0.0003 of the nation’s 147.4 million tax returns but reported 1.17 percent of the nation’s total income.

* More than two-thirds (68.2 percent) of the income of the top 400 taxpayers comes from investment income taxed at about half the rate as income earned from work: capital gains accounted for 51.7 percent of top 400 taxpayers’ income; dividends 10.8 percent and interest, 5.8 percent.

* Top 400 taxpayers reported $57.4 billion of investment income that was subject to lower preferential rates, nearly 10 percent of the total reported on all 147 million tax returns. If this investment income had been taxed at the same rates as income from work, these taxpayers would have paid an estimated $10.9 billion in additional income taxes.

* Top 400 taxpayers deducted $12.9 billion in charitable gifts on their 2013 tax returns, 6.6 percent of the total charitable deductions claimed on 2013 tax returns. This amount is 1.2 percent of the top 400’s adjusted gross income.

* The top 400 taxpayers collectively paid $24.3 billion in federal income taxes in 2013, 1.96 percent of the total income taxes paid. This represents the third highest share of taxes paid by the top 400 taxpayers since 1992.