The CDC estimates R0 to be 2.5, meaning that (2.5-1)/2.5=60% of the population must be immune to achieve herd immunity.
(That is, under 60% immune and the # of cases will increase; over 60% immune and the # of cases will decrease.)
The estimated IMF (infection mortality rate) is 0.65%.
So 60%*0.065%=0.39% of a population will die to reach herd immunity.
To date, 142k people in the U.S. have died from COVID-19, out of a population of 328M. So 142k/328M=0.043% of the population has died.
Thus, based on reported deaths, the U.S. has 11% of the required infections/immunity to produce herd immunity.
Note that this assumes that high- and low-risk individuals are exposed at the same rate. If more of these infections happen among low-risk individuals, the effective IMF is lower, yielding fewer deaths to produce herd immunity. And the inverse is also true.