$11,600. That is the standard deduction for married joint filers in 2011; it is lower for everyone else. Anyone earning less than that is DIRT poor, and anyone earning more than that is paying income tax in addition to FICA.

Frankly, I doubt the veracity of the whole claim, and would like to see the statistical basis for it. I suspect those promoting simply point to people having OVERPAID the tax they owed during the course of the year, and consequently owing no ADDITIONAL tax (or recording a refund) when they file their tax return. However, just because someone paid $1000 worth of withholding in a year when they only owed $500 does not mean they "paid no tax." It simply means they paid more than owed, an argument for 1) raising tax rates, 2) reducing exemptions, deductions, credits and loopholes or 3) both. In no case it is an argument millionaires should pay less (it is just the opposite in EVERY case,) and certainly not in the case of people earning <$11,600/year.