For example, 30% of households engaging in DVR playback have an annual income of $100,000 or more, compared to about 25% of DVR households watching a prime-time show live and only 15% of all households watching live TV. Conversely, 22% of all live TV households have an annual income of less than $25,000, compared to 10% of DVR households watching live TV and 7% of households watching time-shifted TV."
Source: Data from Nielsen, reported by MarketingCharts, 29th December 2010
Note - lots more DVP/PVR data in the full article
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