The applicant is directed in the instructions accompanying the application form to circle which particular source of income he or she receives.

As was noted under item 14 concerning "dependents," the Department has adopted an administrative regulation which excludes for income calculation purposes any divorce decree support money or any public assistance grants the applicant receives for a related child under 18 years of age [COMAR 18.07.01.02D(1)]. In other words, there is an automatic presumption of dependency in these instances which excludes the sums paid on the children's behalf. The types of alimony/support money or public assistance grants which remain countable are those sums the applicant receives for his or her own support. If the only income the applicant reports is support money for the children, then the amount should be prorated according to the number of individuals in the household and that one proportionate share shall be counted for the adult applicant. The central Tax Credit office also will provide local employees specific information showing the amount of assistance grants paid to the parent in comparison to the dependent children given the likelihood that the applicant has reported the combined total figure on the tax credit application.

Alimony received is reported on line 11 of Form 1040.