The online application automatically presents Worksheet questions as appropriate. If you are completing a paper form, complete the left-hand column on page 5 labeled "Student/Spouse."

Question 40 - Worksheet A

Earned income credit. Enter the earned income credit from IRS Form 1040—line 66a; 1040A—line 40a; 1040EZ—line 8a.

Additional child tax credit. Report the amount from IRS Form 1040—line 68 or 1040A—line 41.

Welfare benefits (including Temporary Assistance for Needy Families [TANF]). Enter the total amount of welfare benefits you (and your spouse) received, including TANF, in 2007. Report the amount you received for the year - not monthly amounts. Do not include the annual value of food stamps or subsidized housing.

Untaxed Social Security benefits for all household members as reported in Question 90. If Social Security benefits that were not taxed (such as Supplemental Security Income [SSI]) were paid to your parents on your behalf (because you were under 18 years old at the time), those benefits are reported in the parent column as your parents' income, not your income.

If you, as head of household, received benefits on behalf of persons included in your household size, these benefits must be reported as your income in the student column. However, if a member of your household, such as an uncle or grandmother, received benefits in his or her own name, you do not report those benefits as your income.

The actual amount of benefits received for the year in question must be reported, even if that amount represents an underpayment or an overpayment that may be compensated for in the next year. This parallels the IRS treatment of overpayments of taxable income (such as salary) that must be reported and are taxed as any other income.