Most liquid freshwater is found under the Earth's surface as groundwater or aquifers, while the rest is found in lakes, rivers, and streams, and water vapor in the sky.
About 68% of freshwater is found in glaciers and icecaps such as in Greenland, the poles, and other glaciers. Another 30% is found in groundwater, which basically means aquifers. Only 1% of freshwater is found in surface water such as lakes, rivers, etc.