Section 472-4-3 - DefinitionsFor purposes of this rule, the following definitions are applicable:
A.Adjusted gross income. Adjusted gross income means the dollar figure that is properly entered on IRS Form 1040, line 34; or IRS Form 1040A, line 21; or IRS Form 1040EZ, line 4, or any other line that reflects adjusted gross income as defined by the United States Internal Revenue Service and as required for filing in the applicable tax year.B.Alternative calculation of adjusted gross income. Alternative calculation of adjusted gross income means a different calculation of adjusted gross income based on a twelve-month continuous span of time that is different than the taxpayer's tax year, intended to describe a more accurate representation of the taxpayer's current financial circumstances. If all of the adult household members choose to use this alternative calculation of adjusted gross income, the choice must be made at the time of completing the "determination of fees" worksheet, and the alternative calculation must be based on the household income acquired during the calendar month immediately preceding the month that the "determination of fees" worksheet is completed, annualized by multiplying the monthly total income by twelve. The same definitions and restrictions imposed by the United States Internal Revenue Services in calculating adjusted gross income shall control in making the alternative calculation of adjusted gross income.C.Household income. Household income means the income, both earned and unearned, of all adults in the household who have or share any legal responsibility for the dependent children residing in that household, whether any child is residing there full or part time. If a child resides in more than one household, only one household will be assessed a fee under this rule. Household income is usually determined by reference to the federal tax return for the most recent past tax year filed with the United States Internal Revenue Service by each of these adults in the household, but household income may alternatively be calculated to reflect a more current twelve-month continuous time period if all of the adults in the household so choose.