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3. Combined 2015 income of all owner s and spouse s cannot exceed the Adjusted Gross Income of 86 000 as shown on Federal or State Income Tax Return. Adjusted Gross income calculated as follows IRS Form 1040 Line 37 minus Line 15b IRS Form 1040A Line 21 minus Line 11b IRS Form 1040EZ Line 4 NYS form IT201 Line 19 minus Line 9 IT150 Line 11 minus Line 5 If your GROSS income is under 37 399. YOU MAY NOT USE YOUR 2016 TAX RETURN IF YOU FEEL YOUR 2015 GROSS INCOME INCLUDING ALL TAXABLE NON...
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