Questions 36-40

36. Adjusted Gross Income. Provide your (and your spouse's) adjusted gross income (AGI) for 2008. AGI is found on IRS Form 1040-line 37; 1040A-line 21; or 1040EZ-line 4. If you have not completed a 2008 tax form, you should calculate your AGI using the instructions for the applicable IRS form. You can get the instructions and the form at a public library or download them in Portable Document Format (PDF) from www.irs.gov/formspubs/index.html.

Note: AGI includes more than just wages earned; for example, it also includes interest, dividends, alimony, taxable portions of Social Security, and business income.

37. Income tax. Enter your (and your spouse's) 2008 income tax from IRS Form 104—line 56; 1040A—line 35; or 1040 EZ—line 11. Do not copy the amount of federal income tax withheld from a W-2 Form. Do not include any FICA, self-employment or other taxes. If you did not pay any income tax for 2008, enter zero (0).

38. Exemptions. Enter your (and your spouse's) exemptions for 2008. Exemptions are on IRS Form 1040—line 6d or 1040A—line 6d. If you checked the "You" or "Spouse" box on 1040EZ—line 5, use 1040 EZ worksheet line F to determine the number of exemptions ($3,500 equals one exemption). If you didn't check either box on line 5, you should enter "01" if single or "02" if married.

If you are divorced, separated, or widowed, and have filed or will file a joint tax return for 2008, you should give only your portion of the exemptions.

39. Student's income earned from working. Enter your 2008 income earned from work (wages, salaries, tips). The amount reported here will receive certain income allowances (deductions) from your income for necessary expenses (such as taxes and basic living costs).

40. Spouse's income earned from working. Enter your spouse's 2008 income earned from work (wages, salaries, tips). The amount reported here will receive certain income allowances (deductions) from your income for necessary expenses (such as taxes and basic living costs).

If you filed (or will file) a tax return, you should include your share only from IRS form 1040-lines 7 + 12 + 18 + Box 14 of IRS Schedule K-1 (Form 1065); 1040A-line 7; 1040EZ - line 1. Even if you filed a joint return, you must report your and your spouse's earnings separately.

If you filed a tax return using other than an IRS form, such as a foreign or Puerto Rican tax form, you should report on the FAFSA the amounts (converted to U.S. dollars) from the lines of the non-IRS form that correspond most closely to those on the IRS forms.

If you did not file a tax return, you should report your earnings from work in 2008. You can find this information on your W-2 Form(s).