The "all other income" item is shown on line 22 of Form 1040.

Some Tax Credit applicants use the "all other income" block of the application form to indicate the amount of State income tax refunds they received in the prior year. State and local income tax refunds are a specific item on federal Form 1040 and are found on line 10. However, for purposes of this program, State and federal tax refunds are not to be included as gross income and should be ignored if the applicant has included the refunds as income - Section 9-104(a)(7).