Citizens of the United States and resident aliens, except those with gross incomes below a certain level, are required to file an income tax return with the Internal Revenue Service (IRS) each year. This income tax return is officially referred to as Form 1040. IRS Form 1040 requires reporting of certain kinds of income, which are then added together to constitute what is referred to as "gross income." From the gross income figure, certain deductions are then taken to arrive at an "adjusted gross income." This is the figure used to determine an applicant's eligibility for participation in HOME programs.
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IRS form 1040
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