I have enough wool over my eyes to knit a nice sweater

information for 2006 tax year - see notes and references below.

Total number of returns 92,741,000
Total number of returns where income (AGI) is less than $100,000 = 65,012,000
Total number of returns where income (AGI) is greater than $100,000 = 16,097,000
Percentage of returns with AGI greater than $100,000 = 17%

The number of taxpayers is greater than 92,741,000
The number of taxpayers who make more than $100,000 is less.

The percentage of taxpayers that Obama says are paying less tax by up to $400 each or $800 for a couple filing a joint return = 95%

And by deduction, if 2% earn more than $250,000 per year, and 5% earn more than $100,000, then 3% earn between 100,000 and 250,000, which we know is not the case.

Just for the sake of the argument, let's say that all returns with $100,000 or less AGI represent 2 income earners and all returns over $100,000 represent 1 earner.

The taxpayer count (rather than the tax return count) works out like this:
taxpayers earning less than $100,000 = 185,472,000
taxpayers earning more than $100,000 = 16,097,000
and the percentage of taxpayers with AGI greater than $100,000 would be 8.68%
I have taken the extreme measure for each estimate which would result in the smallest percentage of taxpayers with AGI over $100,000,
In fact, according to this source, http://www.taxfoundation.org/news/show/250.html, people who earn more than $108,904 represent 10% of total taxpayers.
If you make more than $100,000, then you are not eligible to receive a $400 tax break - not last year, this year or next year.
Where does the idea that 95% of us are getting a tax break come from? The only explanation I can come up with is that as many people who make more than $100,000, there is an equal number of people who get tax refunds with an AGI of zero or less - in other words, a handout. How else would this average out to 5%?

Obviously someone is playing a shell game. Obama or IRS.
Obama promised that households earning less than $250,000 won't see their taxes increased by "one single dime."
And all that campaign rhetoric about only the top 2% of taxpayers, those making more than $250,000 were going to get a tax increase? Bogus! The numbers just don't add up. If your tax return has income greater than $100,000 (and that means for both of you on a joint return), you are looking at an increase of 8 percentage points - from 33% to 41%, or in other words your tax bill is going to increase by 25% And you are supposed to be feeling good about that.

How's that change working out for you?

Information for tax year 2006, last year I was able to find with this level of detail.
Source IRS, http://www.google.com/url?sa=U&start=3&q=http://www.irs.gov/pub/irs-soi/09winbulinincome.pdf

The total number of tax returns is not the same as the number of tax payers as joint returns would represent two tax payers in cases where both parties have income. The tax returns counted here are those where the taxable income is greater than $0. There are also returns filed where taxable income is less than $0, and those are not enumerated here. It is not known how many of those would receive a tax refund because of the Obama $400 credit, however, the assumption is that few would since it would not apply to people who do not earn income. Or is it?