This paper presents a theoretical study on the occupation functions of interface states in MIS tunnel structures. Based on Shockley-Read-Hall (SRH) statistics and considering carriers tunneling between the metal and interface states, occupation functions of both donor- and acceptor-like interface states at arbitrary energy level within the semiconductor band gap are derived and analyzed. It reveals that, for the same energy level, the occupation functions of donor-like and acceptor-like interface states are remarkably different in magnitude. The deviation in occupation functions of these two types of interface states is a nonlinear function of the ratio of capture cross-section of the charge states to that of the neutral states ( C C/ C N) and the semiconductor surface conditions. If the insulating layer (SiO 2) is relatively thick (> 50 Å) or thin (< 10 Å), interface states are in equilibrium with the semiconductor or the metal, respectively. Under the circumstances, the occupation functions of the two types of interface states are no longer distinguishable. Alternatively, they can be approximated by the well-known Fermi-Dirac distribution function. In this paper, quantitative influences of key parameters of MIS tunnel structures such as insulating layer thickness, electron and hole density at the semiconductor surface, capture cross-sections for charged and neutral states, etc., on interface states occupation function are discussed. For Gaussian-distributed donor- and acceptor-like interface states, the quantitative roles of interface states in charge storage and current-assisting effects are also demonstrated.