Item 18 - Explanation of the Sources of Income:The fourth column on the Sources of Income section entitled "For Office Use Only" is to be used by Tax Credit employees to enter "corrected" amounts on each item when the applicant has erred.

Wages, Salary, Tips, Bonuses, Commissions, Fees

The wages, salary and tips are reported either at:

1. line 7 of the federal income tax Form 1040, or
2. line 6 of the federal Form 1040A; or
3. line 1 of the new federal Form 1040EZ for single filers with no dependents.

Bonuses, commissions and fees usually are reported on line 22 of Form 1040 as "other income."