Are you considered middle or upper class if income is 73000.00 A year?

Lower Middle.

(additional from other than original answerer) this varies from community to community based on cost-of-living (73k buys a nice life in Iowa but you could starve in manhattan). It also varies based on your situation, are you a parent? are you married? if so, does 73,000 apply to your combined household income or just yours? if you are in the median lifestyle in america which is significantly lower in expense than manhattan new york, and are a single person living independently and alone, then 73,000/year is middle class to upper middle class.